【作者】 李娜；

【导师】 吴云志； 高嵘；

【作者基本信息】 大连海事大学 ， 公共管理（MPA）（专业学位）， 2019， 硕士

【摘要】 为全面贯彻党的十九大精神,以习近平新时代中国特色社会主义思想为指导,将提升基层税务人员能力素质作为根本目的,建设一支高素质、专业化的基层税务干部队伍为根本任务,持续推进“人才强税”战略,保证高质量推进新形势下税收事业发展,本文以基层税务人员培训为研究对象,从乌兰察布市基层税务人员培训现状入手,大量阅读相关文献资料,参考借鉴国内外税务人员培训的有效方法,尤其是对比国内其他城市的经验做法,吸收适合乌兰察布市基层税务人员培训的宝贵经验。同时,对乌兰察布市基层税务人员培训项目实例进行研究分析,总结培训中取得的成效和存在的问题,巩固发展好的方面,找到有效的措施解决存在的问题。以公共管理学中的行动学习理论、胜任力理论和学习型组织理论为指导,综合运用文献研究法、对比研究法、实例研究法以及调查研究法等方法,研究分析得出乌兰察布市基层税务人员培训现有的成果是:一是初任培训以及系统操作类培训较为系统,效果明显;二是得益于国家税务总局以及内蒙古自治区税务局对干部培训工作的重视,培训经费基本有保障;三是乌兰察布市税务系统对培训工作非常重视,一直在不停的探索更有效的培训方式;四是注重与各大高校以及专业的税务学校合作,创造集中学习条件。而存在的问题主要是培训缺乏事前的调研计划,参与度不高、吸引力不强,最终导致实效性不佳。深入分析后发现原因主要是培训内容缺乏针对性,培训方式过于单一,培训考核及激励措施不够全面,最重要是培训制度的不健全。参考国内外对于税务人员能力提升培训先进经验与做法,找到优化乌兰察布市基层税务人员培训的有力措施。从乌兰察布市基层税务人员培训的薄弱处武装,将培训整个流程涵盖在内,从培训前期调研、基层税务人员自身知识、技能需求、培训课程的设计,到创新培训方式方法,根据不同的业务科室,不同的业务性质,采取相应的上课方式,对师资有更高要求,继续保障税务经费的充足,设置严格的考评标准,最后通过建立完善的税务人员培训制度,以求整个培训有制度支撑,最终实现乌兰察布市基层税务人员培训效率的最大化。面对税收征管体制改革的税收事业发展新高度、新挑战,要求每一个税务机关都要深入了解国地税合并后新时代税收专业化对教育培训工作的新要求。随着社会经济的高速发展,税收事业改革发展将会对基层税务人员综合素质水平提出更高的要求,只有不断地更新相关知识与技能,才能跟上时代发展的脚步,与组织同步发展。更多还原

【Abstract】 In order to fully implement the spirit of the Nineteenth National Congress of the Communist Party of China,guided by Xi Jinping’s socialist ideology with Chinese characteristics in the new era,the basic purpose is to improve the ability and quality of grass-roots tax officials,and the fundamental task is to build a high-quality and professional grass-roots tax cadres team.We will continue to promote the strategy of "strengthening tax by talents" and ensure high-quality tax development under the new situation.This paper takes the training of grass-roots tax officials as the research object,starting from the current situation of the training of grass-roots tax officials in Ulanqab,reading a lot of relevant literatures,referring to the effective methods of training taxpayers at home and abroad,especially comparing the experience and practice of other cities in China,and absorbing valuable experience suitable for the training of grass-roots tax officials in Ulanqab.At the same time,this paper studies and analyses the training project of grass-roots tax officials in Ulanqab,summarizes the achievements and problems in the training,consolidates the good aspects of development,and finds effective measures to solve the problems.Guided by the action learning theory,competency theory and learning organization theory in public management,and using literature researching methods,comparative research method,case study method and investigation research method,the paper concludes that the existing results of grass-roots tax officials training in Ulanqab are as follows:firstly,the initial training and systematic operation training are more systematic,and the effect is obvious;Secondly,due to the attention paid by the State Administration of Taxation and the Inner Mongolia Autonomous Region Taxation Bureau to cadre training,the training funds are basically guaranteed;thirdly,the tax system of Ulanqab attaches great importance to training and has been exploring more effective training methods;fourthly,it pays attention to cooperating with major universities and professional tax schools to create centralized learning conditions.The main problems are lack of pre-investigation plan,low participation and low attraction,which ultimately leads to poor effectiveness.After in-depth analysis,we find that the main reasons are lack of pertinence in training content,too single training mode,incomplete training assessment and incentives,and the most important is the imperfect training system.Referring to the advanced experiences and practices of tax personnel training at home and abroad,we can find effective measures to optimize the grass-roots tax officials training in Ulanqab.Armed from the weaknesses of grass-roots tax officials training in Ulanqab,the whole training process will be covered,from pre-training research,grass-roots tax officials’s own knowledge,skills needs,training curriculum design,to innovative training methods and methods,according to different business departments,different business natures,take the corresponding way of teaching,higher requirements for teachers.Continue to ensure the adequacy of tax funds,set strict evaluation standards,and finally establish a sound tax officials training system,in order to support the whole training system,and ultimately achieve the maximum efficiency of grass-roots tax officials training in Ulanqab.Faced with the new heights and new challenges in the development of the taxation industry in the reform of the tax collection and management system,every tax authority is required to have an in-depth understanding of the new requirements for education and training in the new era of taxation after the merger of national taxes.With the rapid development of the social economy,the reform and development of the taxation industry will put forward higher requirements for the comprehensive quality level of grassroots tax personnel.Only by continuously updating relevant knowledge and skills can we keep up with the development of the times and develop in parallel with the organization.更多还原