Research On Incentive Optimization Of Grass-roots Taxation Young Civil Servants

Taxation is the foundation and important pillar of national governance and an important part of the national governance system.The Sixth Plenary Session of the 19 th CPC Central Committee proposed that China should continue to promote the modernization of taxation and strive forward on the road of high-quality tax modernization.In recent years,the taxation system has undergone unprecedented changes,grassroots taxation authorities have played an important role in taxation work,and young civil servants account for an increasingly high proportion of the taxation civil service.As the direct executors to accomplish taxation goals,the working status of young civil servants of grassroots taxation directly affects the development of taxation career,and their professional level and comprehensive quality have a great impact on China’s taxation management.Therefore,in order to improve the level of China’s tax administration and improve the quality of tax services,it is necessary to start from the grassroots taxation organs,build a team of young civil servants with high quality and strong ability,fully combine the actual needs of young civil servants,adopt scientific and effective incentives and countermeasures,enhance the enthusiasm and initiative of young civil servants and improve the work efficiency in all aspects.This paper takes Hangzhou X Taxation Bureau as the research object,and under the premise of high-quality development of the whole taxation system,summarizes the relevant experiences after sorting out the relevant literature on the needs and motivation of grassroots civil servants at home and abroad;on this basis,firstly,it introduces in detail the core concepts of grassroots taxation,young civil servants and two-factor theory,which lays the theoretical foundation for the article;then,it introduces the X Taxation Bureau and young Then,we introduced the basic situation of X taxation bureau and young civil servants,analyzed the content of current motivation as well as the effectiveness and shortcomings,and investigated the current situation of needs and motivation of X taxation bureau and young civil servants by using questionnaire and interview method,analyzed the health care factors and motivation factors,and came to the problems of current motivation of X taxation bureau and young civil servants;finally,we used the two-factor theory to propose the corresponding optimized countermeasures to the problem of needs and motivation of civil servants.Finally,the two-factor theory is used to propose corresponding optimization countermeasures and solutions to the problem of demand and motivation of civil servants.Through the research of this paper,it can promote the X Taxation Bureau to improve the overall efficiency and lay the foundation for the sustainable development of X Taxation Bureau.At the same time,the conclusions drawn from this paper can also provide important references for other taxation units to motivate young civil servants.