【作者】 袁超；

【导师】 李靖；

【作者基本信息】 吉林大学 ， 公共管理， 2008， 硕士

【摘要】 为了适应我国经济体制改革和社会发展需要,1993年9月,原国家税务局进行了分设。现行税务机构设置是中央政府设立国家税务总局(正部级),省及省以下税务机构分为国家税务局和地方税务局两个系统。地税系统基层公务员作为地方税收的征收主体,直接负责本辖区地方税款征收及纳税管理。主要的工作职能是一方面正确计算并征收税款,保障地区财政收支平衡,使地方政府有充足的资金应用于稳定社会秩序、发展地方经济、提高人民生活水平;另一方面又要及时发现纳税人在生产经营过程中,或是在缴纳税款过程中存在的问题,对经济组织、单位和个人的经济活动进行有效的监督;同时,为上级机关制定各项税收法律、法规提供信息支持。地方税务局的工作业绩与地方经济的稳定与发展密切相关。因此,有效运用薪酬激励措施、职务激励措施和责任激励措施,激发地税系统基层公务员的工作积极性和主观能动性,有利于稳定现有的基层公务员队伍,提高税收工作效率,全面建设小康社会和构建社会主义和谐社会。更多还原

【Abstract】 The civil servants of local tax bureau take the local tax revenue the collection main body, its work achievement direct relation provincial economy steady progression and lives of the people stable harmony. Since the local tax bureau has set up, utilizes each measure effectively, stimulates the civil servant’s enthusiasm fully, has completed each work mission completely. But, along with the social development, drove that the measure has also had some negative influences and puzzled, has affected the basic unit servant’s work enthusiasm and the working efficiency. Therefore, must carry on to the existing incentive measure carefully examines, makes the essential supplement and the consummation.The first part, is clear about the connotation of basic unit servant of local tax system and adopted main incentive measures, namely, salary incentive measure, duty incentive measure and responsibility incentive measure.The second part, separately explains the important roles of salary incentive measure, duty incentive measure and responsibility incentive measure in the practical work.The third part, selectively analyzes the existing questions and reasons of salary incentive, duty incentive, and the responsibility incentive measures in the present implementation process.In the aspect of salary incentive measure, the existing salary system’s starting point stresses at the safeguard function of the servant’s life, but the reform of the salary incentive function does not manifest obviously. In 2006, after the implementation of servant wage system reform and the standard allowance and subsidy policy (“sunlight wages”policy), the local tax servant’s salary level of basic unit of the local tax bureau obviously droped. At the same time, the salary fairness was overemphasized which not only neglected the special differences between areas and professions, but also affected the basic unit servant ’s work enthusiasm of local tax bureau.In the aspect of duty incentive measures, because the duty promotion may bring in enormous benefits of material, spirit and authority power, the human affairs corruption occurred repeatedly and is hard to be prohibited, the duty promotion’s incentive function frequently resulted in the negative effect. In reality, after the promotion of basic unit servant of local tax bureau, except for the reduction of achievements which was due to not adapting the post new needs, he is also facing the failure of promotion opportunity once again, the lost sense of not obtaining the new promotion. As a result, his spirit of enterprise drops, the labor of duty quality specification is reduced, the management to his subordinate is loosen. Other basic unit servants can not expect the promotion, will reduce the work endeavor level, pass the day resignedly, and are inactive in work, which causes the negative influences on the institution’s achievements and individual values. Because the duty promotion’s post and opportunity are scarce, in order to maximize the duty promotion’s resources and satisfy the benefit maximization which the right seeks, certain high-level leaders strive to increase the position quantity as soon as possible, which departs from the important aim to take duty promotion as the incentive means.In the aspect of responsibility incentive measure, the professional quality of basic unit servant of local tax bureau can not satisfy the request of post standard, the fulfillment of responsibility is also short. At the same time, the scientific nature of achievements inspection waits for enhancing. The process of achievements inspection often becomes a mere formality, which deviates the principle that the inspection must follow objectiveness and fairness, and reduces the reliability and validity of inspection work. As a result, the measures do not create the incentive effect which rewards the excellent and punishes the inferior, sometimes discourage the work enthusiasm of some personnels of loving post and respecting profession.The fourth part, attempts to propose the realistic countermeasures of the salary incentive measure, the duty incentive measure and the responsibility incentive measure.In the aspect of salary incentive measure, the servant salary legislation should be speeden up to form the scientific mechanism of increasing salary; The differential salary management pattern should be established to realize the inclination of salary incentive to the basic unit; The achievement salary distribution system should be formulated to relate the work achievements to the basic unit servant’s individual salary through the objective management inspection.In the aspect of duty incentive measure, the correct duty promotion idea should be set up. The duty promotion should take the institution achievement enhancement as the goal, take the match between post and individual ability as promotion standard; In the duty promotion, the ability evaluation system of basic unit servants should be improved to achieve the optimum combination between post and personnel; In the index of authorized strength, the non-leadership index’s establishment should be inclined as far as possible to the basic unit to increase the basic unit servant’s promotion opportunity; The dynamic duty incentive mechanism should be established to break the lifelong system of duty promotion; Through the scheduled post exchange, the basic unit section chief troop’s vitality and vigor could be stimulated to comprehensively upgrade the work quality and efficiency of the basic unit branchs and institutions.In the aspect of responsibility incentive measure, through the all-around development training and education for basic unit servants, the basic unit servant’s quality could be improved to develop his potential, renew knowledge structure and improve the work ability; The scientific inspection index system should be established to explore fair and just inspection method, enhance the objectivity and accuracy of inspection results; The dismiss system of servant and the compensatory regime of the servant resignation should be established to gets rid of the old and take in the new unceasingly to guarantee the vitality and vigor of basic unit servant troops.更多还原