【作者】 吴霜；

【导师】 李月娥；

【作者基本信息】 东北大学 ， 公共管理（专业学位）， 2022， 硕士

【摘要】 做好税务干部培训工作,对提升税务干部政治素养、业务能力,提高纳税人、缴费人的满意度,促进税收事业有序发展极其重要。D市Z区税务局是基层税务系统,直接面对纳税人、缴费人,工作环境复杂、任务重、责任大。基层税务干部的业务能力、个人素质关乎党和政府的形象,直接影响社会的发展和经济的稳定。因此,更需要通过对税务干部开展教育培训,打造出一支专业化、素质高的税务干部队伍,来提高政府的执政能力及公信力,推进经济社会快速稳定发展。本文运用访谈法和问卷调查法对D市Z区税务干部培训问题开展研究。访谈对象主要分为“局负责人、股室负责人、工作人员”三类,涉及局负责人、组织人事股股长、业务股室正副股长在内的税务干部10人及工作人员8人。通过访谈了解D市Z区税务干部培训情况及存在的主要问题,掌握一手原始资料。同时向D市Z区税务干部发放调查问卷150份,收回150份,其中有效问卷140份,有效问卷率93.33%。最终结合问卷及访谈资料,提出完善D市Z区税务干部培训工作的对策性建议。通过调研剖析出D市Z区税务干部培训存在五方面的问题:培训缺少需求分析;培训方式单一;培训内容实用性不强;培训师资力量薄弱;培训考核激励机制流于形式,缺少评估机制。D市Z区税务干部培训工作存在这样的问题,严重制约了培训效果,对其深入思考,发现造成这些问题的原因是:培训观念存在偏差;培训内容针对性不足,缺少分级别分岗位分层次培训;基层税务局工作压力大,工学矛盾突出;缺少优质的培训师资;培训机制不完善。最后针对这些问题提出如下建议:树立正确的培训观念;完善培训需求分析;细化培训内容;丰富培训方式;扩充内外部师资力量;健全培训机制六方面的优化建议。希望对进一步改进和完善D市Z区税务干部培训工作提供参考。更多还原

【Abstract】 Doing a good job in the training of tax cadres is extremely important to improve the political literacy and professional ability of tax cadres,improve the satisfaction of taxpayers and payers,and promote the orderly development of tax undertakings.Z District Taxation Bureau of D city is a grass-roots taxation system,which directly faces taxpayers and payers.It has a complex working environment,heavy tasks and great responsibilities.The professional ability and personal quality of grass-roots tax cadres are related to the image of the party and the government,and directly affect social development and economic stability.Therefore,it is more necessary to carry out education and training for tax cadres to create a professional and high-quality tax cadre team,so as to improve the government’s ruling ability and credibility and promote the rapid and stable development of economy and society.This paper uses the methods of interview and questionnaire to study the training of tax cadres in Z District of D city.The interviewees are mainly divided into three categories:Bureau leaders,middle-level principals and deputies and ordinary personnel,involving 10 tax cadres and 8 ordinary personnel,including the leaders of the Bureau in charge of personnel work,the head of the organization and personnel unit and the leaders of the business unit.Understand the training situation and main problems of tax cadres in Z District of D city through interviews,and master first-hand original materials.At the same time,150 questionnaires were distributed to tax cadres in Z District of D City,and 150 were recovered,including 140 valid questionnaires,with an effective questionnaire rate of 93.33%.Finally,combined with the questionnaire and interview data,this paper puts forward countermeasures and suggestions to improve the training of tax cadres in Z District of D city.Through investigation and analysis,it is found that there are five problems in the training of tax cadres in Z District of D City:lack of demand analysis;Single training mode;The training content is not practical;Weak training teachers;Training,assessment and incentive mechanism is a mere formality and lacks evaluation mechanism.There are such problems in the training of tax cadres in Z District of D City,which seriously restrict the training effect.After in-depth thinking,it is found that the reasons for these problems are:there is a deviation in the training concept;The training content is not targeted;Lack of training at different levels,positions and levels;The grass-roots tax bureau has great work pressure and prominent contradiction between work and study;Lack of high-quality training teachers;The training mechanism is not perfect.Finally,in view of these problems,the following suggestions are put forward:establish a correct concept of training;Improve the training demand analysis;Refine the training content;Enrich training methods;Expand internal and external teachers;Improve the training mechanism.It is hoped to provide reference for further improving and perfecting the training of tax cadres in Z District of D city.更多还原