| The tax department,as one of the governmental departments,plays a significant role in the optimization of the business environment.So it puts forward higher standards for tax personnel in terms of service attitude,service method,professional ability and so on.Tax personnel not only undertake intellectual and physical labor in the course of serving taxpayers,but also perform a large amount of emotional labor,which has a significant impact on taxpayers’ evaluation by the tax authorities.It is said that the emotional labor of tax personnel will greatly affect the satisfaction of taxpayers and the construction of business environment.But it is often ignored by managers.Employees will experience job burnout as a result of emotional labor that has been neglected for a long period of time.And employees are easy to appear indifferent to taxpayers and reduce the quality of service.At the same time,job crafting,a behavior of employees to actively adjust their work,has been intensively and extensively studied in the private sector in recent years.However,there is a lack of discussion in the public sector.Job crafting will help tax personnel to adjust the work actively on the basis of their own preferences,capabilities and habits,obtain job support,and balance the work requirements and resources of the organization.So job crafting may have a compensatory effect on resources,thereby prompting tax personnel to express positive emotions when they need to provide emotional labor.In this paper,we will use the 272 questionnaires obtained as research samples to examine the current condition and the relationship between emotional labor and job crafting of employees in grass-roots tax branch through questionnaire survey method.Empirical analysis shows that there are significant differences in job crafting and emotional labor among different ages,leadership positions and working years.Increasing social job resources,increasing challenging job demands,and decreasing hindering job demands have a obviously negative impact on the surface acting of emotional labor,while they have a obviously positive impact on the deep acting of emotional labor.The predictive effect of increasing structural job resources on emotional labor is not strong.Finally,based on the findings of study and the actual work of tax personnel in the grass-roots tax branch,management suggestions are put forward from two aspects:organizational environment and training system,so as to improve employees’ ability of job crafting,and encourage them to choose deeper acting of emotional labor.This study not only enriches the research results of job crafting and emotional labor in the public sector,but also provides a reference for the personnel management department to carry out the management of emotional labor. |