基层税务人员综合能力分析及相关性模型构建

Analyses of Synthetic Professional Abilities of the Basic Taxation Functionaries and Construction for Interrelational Model

究竟基层税务人员应该具备哪些从业能力,这些能力之间的关系如何,在税务系统内部和理论界尚处于争论不休,莫衷一是的层面。运用系统工程的技术,结合基层税务工作实际内容,对于基层税务人员的职业能力给予具体的论证,并对这些能力作以排序,由此建立起对这个问题进行分析的模型和方法,以期为税务机关和基层税务人员的教育培训提供方向性坐标,也为人员的调配提供参考依据。

What occupation abilities the basic taxation staff would be provided with and how the relations between these abilities have been an endless debate in taxation system and theoretical sphere. This article uses system engineering technology, combines with basic taxation practical work, makes a concrete proof to occupation ability of the basic taxation staff, and makes the ranking of these abilities, establish the model and method to analyze this problem, the aim of this article is to give the orientation for taxation bodies and the basic taxation staff, and give the reference for deployment of the staff.