中国税务部门人员素质及结构配置分析:基于征管效率视角

Study on the personnel quality and the structural configuration of China Taxation from a perspective of the efficiency of collection and management

对中国税务部门人员素质与结构配置的效率进行了系统分析,通过比较作出客观的评价。分析表明,中国税务部门人员数量庞大、年龄结构老龄化、文化程度及专业素质不高、配置结构不合理,与发达国家相比差距较大。税务部门人员及结构配置的低效率,造成税收成本过高,而税收征管效率较低。国际上许多税务部门的人力资源管理成功经验可以借鉴,以改善中国税务部门人力资源质量及其结构配置低效率状况。

This paper analyses the personnel quality and the efficiency of structural configuration of China Taxation, and makes an objective assessment. The result shows that the number of the staff in China Taxation is huge, with an aging structure, a low level of education and professional quality, and an unreasonable configuration structure, and there is a big gap compared to developed countries. The low efficiency of the staff and its configuration cause higher cost of revenue and lower efficiency of tax collection and administration. So we should learn from other countries which have successful experiences in personnel management to improve the quality of human resources and the efficiency of China＇ s revenue department.