Research On Talent Drain And Countermeasures Of M County Tax Service From The Perspective Of Psychological Contract

The tax department has a huge cadre team accounting for about one tenth of the number of civil servants in the country.With the continuous progress of tax modernization,it has become an important goal to build a team of high-quality and high-level tax talents.Through the research of the "China Tax Yearbook" in the past three years,it is found that since the merger of the state tax and local tax agencies in2018,the number of employees in the tax department still keeps a decrease of about10,000 to 20,000 every year,except for a small part of the retired people,these reduced personnel are mainly concentrated in the level of county and district tax bureaus.It shows that the brain drain of the basic tax department is quite serious.In addition to the explicit losses that can be directly observed through data,there are also hidden losses that are difficult to find and count,which to some extent affect the smooth and orderly development of tax work.M County is a strong economic county in S City,and its tax work has been highly recognized by the superior tax bureau and the local party committee and government for nine consecutive years.This article takes the on-the-job talent team of M County Taxation Bureau and the talents who have been lost from the bureau as the research objects.Based on the theory of psychological contract,through literature research,case interviews,and questionnaire surveys,a total of 25 talents who have been lost were interviewed.Survey questionnaires were distributed to 197 on-the-job personnel of the bureau,and 192 valid questionnaires were collected.Through the organization of interview content and the analysis of questionnaire data,it was found that the talent drain in M County Tax Bureau is characterized by higher education,younger age,working in different places,greater pressure,and lower rank.Based on this,the article analyzes the reasons for the breach of talent psychological contracts and the occurrence of turnover from two dimensions: organizational responsibility and employee responsibility.It proposes nine targeted solutions,including psychological contract construction and psychological contract maintenance,to provide certain reference for talent construction in the basic tax department.