我国地税系统基层公务员激励措施问题研究
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。
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.
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.
引文
1李靖:《管理心理学》,科学出版社 2006 年 1 月第 1 版,第 75 页
2〔美〕哈罗德.孔茨、海因茨.韦里克著:《管理学》,马春光译,经济科学出版社,1998 年 8 月版,第 201 页
1《中华人民共和国公务员法》第五章第三十七条,法律出版社,2005 年 4 月版,第 9 页
1〔澳〕欧文.E.休斯著:《公共管理导论》,彭和平等译,中国人民大学出版社,2001 年版,第 12页
1李欣、安向阳:《市场经济条件下合理调整国家机关公务员工资水平的思考》,载《社会科学战线》,1999 年第 6 期,第 208 页
1 《待之以宽怎能出高效公务员》,《沈阳网新闻中心》http://www.syd.com.cn,2007 年 7 月 30 日
1李芒环:《香港公务员工资制度及其利弊分析》,《中国期刊全文数据库》2005 年 8 月
1《中华人民共和国公务员法》第五章第三十四条,法律出版社,2005 年 4 月版,第 9 页
2《中华人民共和国公务员法》第五章第三十七条,法律出版社,2005 年 4 月版,第 9 页
1杜安国、刘捷:《公务员薪酬制度的比较分析及其政策选择》,载《山东科技大学学报》,2003 年12 月第 5 卷第 4 期,第 83 页
1 王继承:《谁能胜任-胜任模型及使用》,中国财政救经济出版社,2004 年 5 月版,第 19 页
1马敬仁:论国家公务员基本素质及其理论解除》,载《深圳大学学报》,1995 年第 2 期,第 59 页
1 《2006 年部分省市和中央机关 950 名公务员被开除》,《新浪网》http://www.sina.com.cn, 2007年 10 月 08 日
2 《待之以宽怎能出高效公务员》,《沈阳网新闻中心》http://www.syd.com.cn,2007 年 7 月 30 日
1《中华人民共和国公务员法》第五章第八十五条,法律出版社,2005 年 4 月版,第 21 页
1.李靖:《管理心理学》,科学出版社 2006 年 1 月第 1 版
2.李德志:《当代中国公共部门人力资源管理与开发》,科学出版社2004 年版
3. 李德志:《人事行政学》,高等教育出版社 2001 年版
4..张创新:《行政管理学前沿问题专题研究》,吉林人民出版社 2004年 4 月版
5.赵涛:《人力资源开发与管理》,天津大学出版社 2005 年 11 月版
6.刘昕:《薪酬管理》,中国人民大学出版社 2005 年 11 月版
7.黄卫平、谭功荣:《公务员制度比较》,中央翻译出版社 2002 年 6月版
8.王宝明:《中华人民共和国公务员法专题讲座》,中共中央党校出版社 2005 年版
9.康士勇:《工资理论与工资管理》,中国劳动社会保障出版社 2006年 5 月版
10.孙剑平:《薪酬管理》,吉林人民出版社 1999 年版
11.张梦中、马克.霍哲:《探索中的中国公共管理》,中山大学出版社2002 年版
12.系玉芹、金永红:《企业薪酬与绩效管理体系设计》,机械工业出版社 2005 年版
13.王小艳:《如何进行员工激励》,北京大学出版社 2004 年 8 月版
14.余兴安:《激励的理论与制度创新》,国家行政学院出版社 2005 年版
15.谢康:《企业激励机制与绩效评估设计》,中山大学出版社 2001 年9 月版
16.李宝元:《战略性激励-现代企业人力资源管理精要》,经济科学出版社 2002 年版
17.李小平:《当前理论与实践热点专题研究》,中共中央党校出版社2006 年版
18.刘俊生:《中国国家公务员制度概论》,中国政法大学出版社 1995年版
19.张今声:《政府行为与效能》,中国计划出版社 2001 年版
20.徐颂陶:《新编公务员制度教程》,中国人事出版社 2004 年版
21.《中华人民共和国公务员法》,法律出版社 2005 年版
22.许安标:《中华人民共和国公务员法释义》,人民出版社 2005 年 5月版
22.〔美〕巴哈.格哈特、萨拉.瑞纳什:《薪酬管理:理论、证据与战略意义》,朱洲译,上海财经大学出版社 2005 年 1 月版
23.〔美〕哈罗德.孔茨、海因茨.韦里克著:《管理学》,马春光译,经济科学出版社 1998 年 8 月第 1 版
24.〔美〕约色夫.J.马尔托奇奥:《战略薪酬管理》,刘小刚、童佳译,中国人民大学出版社 2005 年 11 月版
25.〔美〕詹姆斯.库泽斯、巴里.波斯纳:《领导力》,李丽林、杨振东译,电子工业出版社 2007 年 2 月第 3 版
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29.苏立宁、黄卉:《透视公务员“阳光工资”》,《人力资源》2006 年2 月第 1 期
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2〔美〕哈罗德.孔茨、海因茨.韦里克著:《管理学》,马春光译,经济科学出版社,1998 年 8 月版,第 201 页
1《中华人民共和国公务员法》第五章第三十七条,法律出版社,2005 年 4 月版,第 9 页
1〔澳〕欧文.E.休斯著:《公共管理导论》,彭和平等译,中国人民大学出版社,2001 年版,第 12页
1李欣、安向阳:《市场经济条件下合理调整国家机关公务员工资水平的思考》,载《社会科学战线》,1999 年第 6 期,第 208 页
1 《待之以宽怎能出高效公务员》,《沈阳网新闻中心》http://www.syd.com.cn,2007 年 7 月 30 日
1李芒环:《香港公务员工资制度及其利弊分析》,《中国期刊全文数据库》2005 年 8 月
1《中华人民共和国公务员法》第五章第三十四条,法律出版社,2005 年 4 月版,第 9 页
2《中华人民共和国公务员法》第五章第三十七条,法律出版社,2005 年 4 月版,第 9 页
1杜安国、刘捷:《公务员薪酬制度的比较分析及其政策选择》,载《山东科技大学学报》,2003 年12 月第 5 卷第 4 期,第 83 页
1 王继承:《谁能胜任-胜任模型及使用》,中国财政救经济出版社,2004 年 5 月版,第 19 页
1马敬仁:论国家公务员基本素质及其理论解除》,载《深圳大学学报》,1995 年第 2 期,第 59 页
1 《2006 年部分省市和中央机关 950 名公务员被开除》,《新浪网》http://www.sina.com.cn, 2007年 10 月 08 日
2 《待之以宽怎能出高效公务员》,《沈阳网新闻中心》http://www.syd.com.cn,2007 年 7 月 30 日
1《中华人民共和国公务员法》第五章第八十五条,法律出版社,2005 年 4 月版,第 21 页
1.李靖:《管理心理学》,科学出版社 2006 年 1 月第 1 版
2.李德志:《当代中国公共部门人力资源管理与开发》,科学出版社2004 年版
3. 李德志:《人事行政学》,高等教育出版社 2001 年版
4..张创新:《行政管理学前沿问题专题研究》,吉林人民出版社 2004年 4 月版
5.赵涛:《人力资源开发与管理》,天津大学出版社 2005 年 11 月版
6.刘昕:《薪酬管理》,中国人民大学出版社 2005 年 11 月版
7.黄卫平、谭功荣:《公务员制度比较》,中央翻译出版社 2002 年 6月版
8.王宝明:《中华人民共和国公务员法专题讲座》,中共中央党校出版社 2005 年版
9.康士勇:《工资理论与工资管理》,中国劳动社会保障出版社 2006年 5 月版
10.孙剑平:《薪酬管理》,吉林人民出版社 1999 年版
11.张梦中、马克.霍哲:《探索中的中国公共管理》,中山大学出版社2002 年版
12.系玉芹、金永红:《企业薪酬与绩效管理体系设计》,机械工业出版社 2005 年版
13.王小艳:《如何进行员工激励》,北京大学出版社 2004 年 8 月版
14.余兴安:《激励的理论与制度创新》,国家行政学院出版社 2005 年版
15.谢康:《企业激励机制与绩效评估设计》,中山大学出版社 2001 年9 月版
16.李宝元:《战略性激励-现代企业人力资源管理精要》,经济科学出版社 2002 年版
17.李小平:《当前理论与实践热点专题研究》,中共中央党校出版社2006 年版
18.刘俊生:《中国国家公务员制度概论》,中国政法大学出版社 1995年版
19.张今声:《政府行为与效能》,中国计划出版社 2001 年版
20.徐颂陶:《新编公务员制度教程》,中国人事出版社 2004 年版
21.《中华人民共和国公务员法》,法律出版社 2005 年版
22.许安标:《中华人民共和国公务员法释义》,人民出版社 2005 年 5月版
22.〔美〕巴哈.格哈特、萨拉.瑞纳什:《薪酬管理:理论、证据与战略意义》,朱洲译,上海财经大学出版社 2005 年 1 月版
23.〔美〕哈罗德.孔茨、海因茨.韦里克著:《管理学》,马春光译,经济科学出版社 1998 年 8 月第 1 版
24.〔美〕约色夫.J.马尔托奇奥:《战略薪酬管理》,刘小刚、童佳译,中国人民大学出版社 2005 年 11 月版
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