Research On The Incentive Mechanism Of Grass-roots Tax Cadres Under The Background Of Civil Servants’ Position And Rank

In 2019,the parallel system of civil servants’ positions and ranks was formally promulgated and fully implemented.Under this background,new changes have taken place in the incentive mechanism of grass-roots tax cadres,which has brought new contradictions and problems.How to effectively encourage tax cadres,especially the majority of grass-roots tax cadres,to better perform their duties and carry out their work,and give full play to and enhance the role of tax functions is an extremely important and urgent issue facing the tax system.This paper uses fairness theory,two-factor theory and expectation theory as analytical tools,adopts literature research,case study,in-depth interviews,questionnaires and other research methods,takes the tax Bureau of H County in Guangxi as the research object,and makes an in-depth study of the incentive mechanism of grass-roots tax cadres under the background of parallel positions and ranks.Firstly,this paper describes the background and significance of the implementation of the parallel system of position and rank,systematically combs the relevant literature and information,explains the concepts and theories of the parallel system of position and rank,incentive mechanism,and then determines the ideas and methods of research;Secondly,it analyzes the typicality and representativeness of H County Tax Bureau as the research object,and deeply analyzes the incentive status of H County Tax Bureau after the implementation of the parallel system of position and rank by using in-depth interviews and questionnaires,and finds out the existing problems;Finally,this paper reveals the underlying causes of the problems from three aspects: the basic guarantee incentive,the development demand incentive,and the policy fairness and justness.On this basis,this paper puts forward some countermeasures and suggestions: First,to enhance the guarantee of rank incentives;Second,to pay attention to the internal development needs of cadres;Third,to establish a fair and just assessment mechanism;Fourth,to explore lasting and effective incentives.Although this paper is mainly based on the research and analysis of the incentive mechanism of tax cadres in H County Tax Bureau,its typicality and representativeness can provide useful reference for the national grass-roots tax departments to further correct the incentive deviation and optimize the incentive mechanism under the background of parallel positions and ranks.