National Tax System of Grass-roots Civil Servants Incentive Mechanism Research
|School||Jilin University of Finance and Economics|
|Keywords||Grass-roots Internal Revenue Service Public servant Encourage|
In the public sector in human resources management, incentive has been an important role. In recent years, as government agencies reform, our government management gradually moving towards the institutionalized, standardization, strengthening civil servant team construction undoubtedly become the current government organization and personnel department’s emphases. As a public sector incentive human resource management, the core of its validity will directly affect the quality of government performance and even civil service team building, therefore, all government departments and experts and scholars have stepped up efforts to research of incentive. And in numerous civil servant incentive introduced the article expounds, majority is will civil servants as a whole to carry on research, seldom someone specific to a particular level, or rather discusses inadequate and comprehensive. In civil service of various levels, grass-roots civil servants has a special position, design conforms to grass-roots civil servants of incentive mechanism, to improve the ability of officeholder realistic and far-reaching significance.Humanity hypothesis is the premise of civil servant incentive research, different hypotheses inevitable corresponding to different incentive mode. Traditional under the planning economic system of moral incentive is corresponding then "moral person" assumption, along with the market economy system formation, to the civil servant incentive question research also turned to the hypothesis of "economic man", begin to focus on economic incentives. Based on the systematic relevant incentive theory and practice on the basis of the study, combined with China’s current social system, cultural structure, from the perspective of systematic analysis of national tax system is discussed and, starting from the basic selected region D irs as the research object, by the questionnaire survey way. According to access to relevant data and statistical analysis, summarized the irs region D use incentive mechanism of the current situation and the problems that exist, and combining with the western theories and various departments of successful experience, balance economic incentive and the relationship between moral incentive before grass-roots national tax system, this paper proposes some Suggestions to improve the incentive, in an attempt to national tax system of grass-roots civil servants in practice of incentive mechanism of a breakthrough. Full text is divided into five parts, the first part first from the whole to civil servant incentive theory are summarized. The second part of modern western incentive theory makes a general description. Third, fourth part respectively from the region D irs incentive mechanism status quo and facing problems begin, the concrete analysis, this paper proposes some Suggestions to improve the three basic tax bureau. The final part of the conclusion, mainly to generalize briefly reviewed.In this paper the novelty mainly includes two aspects: the first is the contents, previous incentive problem of civil servants of research and discussions are too sweeping, whether in theory or in practice, of the basic level national tax system of civil servant incentive mechanism, this paper studies also obvious lack on the base of investigation by questionnaire, deeply analyzing grassroots national tax system of civil servants demand characteristics, through the theoretical and empirical analysis to discuss the way of the combination of the basic national tax system of civil servant incentive mechanism realizing countermeasures, has certain pertinence and feasibility, Secondly in research method, will quantitative analysis is introduced into the theoretical study, constructing the relevant model, using data to talk and the research results more persuasive.