莆田市地税干部激励机制的研究摘要:进入 21 世纪,中国经济发展迅速,财政收入不断增加。地税部门作为地方政府的主要财政来源,在地方经济发展中发挥着不可替代的作用。[1]公务员激励机制是公务员管理机制的重要组成部分,通过建立公务员激励机制,可以有效调动公务员的积极性和主动性,可以促进行政效率的提高。[2]地方税制的公务员作为公务员的一种,多年来一直持消极的态度,究其原因,最根本的是缺乏激励机制。建立科学并且合理的激励机制,充分调动基层税务人员的积极性、主动性和创造性,对促进地税系统不断改进工作作风,提高绩效,对税收现代化的推进具有重要的意义关键词:地税部门;财政;激励机制Study on incentive mechanism of local tax cadres in Putian city(School of Management, Supervisor: Du Xuan)Abstract: In the 21st century, China's economy is developing rapidly and its fiscal revenue is increasing. As the main financial source of local government, local tax department plays an irreplaceable role in the development of local economy. [1] The incentive mechanism of civil servants is an important part of the management mechanism of civil servants. through the establishment of the incentive mechanism of civil servants, the enthusiasm and initiative of civil servants can be effectively mobilized, and the improvement of administrative efficiency can be promoted. [2] As a kind of civil servant, local tax officials have been holding a negative attitude for many years. the most fundamental reason is the lack of incentive mechanism.The establishment of scientific and reasonable incentive mechanism, fully mobilize the enthusiasm, initiative and creativity of tax personnel at the grass-roots level, to promote the local tax system to continuously improve the work style, improve performance, to promote the modernization of tax has important significanceKeywords:Local tax department ;public finance;Incentive mechanism前言当前,国家正...