In recent years, the Local Taxation Bureau of * * City, in accordance with the spirit of the cadre education and training work conference of local taxation bureaus in the whole region, has incorporated the on-the-job learning of cadres into the cadre education work pattern and implemented standardized management, which has better solved the problems such as the shortage of training resources, the prominent contradiction between work and study in off-job training, the loose combination of learning and application, and the weak pertinence and effectiveness, and created a good atmosphere for creating a learning organization and striving to be a learning cadre. With the continuous development of market economy and tax work, new and higher requirements are put forward for the education and training of tax cadres, especially in the new situation, it is imperative to update the concept of education and training and establish a brand-new tax education and training model.

First, the current problems in tax education and training

(A lack of modern education and training concepts. First, the concept of internationalization is lacking. At present, although we have carried out various forms of education and training activities, on the whole, the training activities still remain on the traditional business knowledge, and we have not paid enough attention to the new situation that the economic management mechanism, including taxation, is in line with the international operation mechanism after China's accession to the WTO, so that everyone generally lacks innovative thinking to adapt to the changes in the international environment and the ability and level to quickly integrate with the international tax industry. Second, the concept of lifelong learning is lacking. In terms of education and training, it is still at the level of emergency training, lacking what to learn, not knowing enough about the eternity of learning, and not yet establishing a long-term mechanism for learning and training.

(2) The overall promotion mechanism of education and training has not really taken shape. In terms of organizational leadership, a top-down training organizational leadership system has not yet been formed. From the practical point of view, although the bureau leaders attach great importance to education and training, the regular research mechanism of this work has not really formed, which has affected the effective development of training to some extent. In the training plan, the training arrangement lacks continuity and systematicness, and tax cadres are not trained in a planned and step-by-step manner from the perspective of tax talent construction and rational use of human resources. In terms of training methods, at present, the education and training of * * City Local Taxation Bureau is mainly based on short training courses and social training from top to bottom, ranging from one and a half days short to two to three days long, with a relatively simple form, mainly cramming and model-based education. In terms of training content, except for the promulgation of new policies and regulations and the implementation of new operational procedures, other training content still stays in general tax knowledge, and the training content is not determined around the work difficulties and lacks pertinence. In the training mechanism, there is a lack of scientific demand analysis before training and effect evaluation after training, the combination of education and training with practice is not close enough, and the hierarchical embodiment of training objects is not enough.

(3) The rigid constraints of education and training are weak. On the one hand, the evaluation only pays attention to the form, content and project of education and training, and often ignores the actual effect of education and training, which affects the effect of education and training to some extent; On the other hand, there is no rigid constraint on the training effect of participating cadres, and learning well or not will also affect the consciousness and initiative of tax cadres to a certain extent.

(D) Lack of incentive mechanism for education and training. In the case of busy daily work, many cadres will inevitably have ideas, lack of motivation and guidance, and it is difficult to mobilize the enthusiasm of cadres for learning, and the training effect is also difficult to guarantee.

Second, the countermeasures and suggestions

Strengthening and improving tax education and training is related to the construction of high-quality compound tax talents and the prosperity of local taxation. We should actively adapt to the requirements of the development of the times, highlight the purpose of "laying a solid foundation, clarifying key points, applying what we have learned, rewarding the excellent and punishing the poor, and forming an atmosphere", establish the concept of lifelong education and the goal of full-time training, earnestly strengthen organizational leadership, increase investment, improve the mechanism, and strive to build a full-time participation, hierarchical training and sound system.

(A) establish a new concept of education and training. First, establish people's concept and mobilize the enthusiasm of personnel. In the final analysis, the success or failure of an organization and its work efficiency depend on the quality of its personnel. The improvement of cadres' quality requires not only personal study and exploration at work, but also planned and organized education and training. Therefore, it is necessary to further establish the people-oriented concept and put education and training in an important position as an important means of human resource development and management. The second is to establish a long-term concept and enhance the awareness of continuing education. As a learning opportunity for every tax cadre, education and training can update and improve personal business skills, thus forming an effective combination of work, study and knowledge needs. Therefore, we should further establish a long-term concept, change the past emergency education and training into long-term, systematic and standardized education and training, and gradually establish a systematic and standardized continuing education system. The third is to establish the eternal concept and strengthen the idea of lifelong learning. Learning is an eternal theme. With the rapid development of science and technology in today's society, the local taxation bureau is also facing the wave of information construction. * * In order to meet the needs of the development of the situation, the cadres of the Municipal Local Taxation Bureau must constantly supplement new knowledge, provide new impetus for their work, and form a new mechanism of "lifelong learning".

(2) Build a strict education and training system. The first is to strengthen unified planning. According to the personnel situation and the overall situation of the tax authorities, formulate the long-term plan, medium-term plan and short-term focus of the education and training system and principles, determine the knowledge standards and skill standards that tax cadres should meet, and establish relevant systems such as timely assessment, rewards and punishments, and use. The second is to strengthen organizational guidance. According to the requirements of initial education and training, pre-job training, specialized business training and updated knowledge education and training, the necessary education and training system will be gradually established. According to the requirements of post business skills, the knowledge level and education and training content that each post should have should be specifically formulated, and practical education and training guidelines should be formulated so that every cadre can know what knowledge and skills he should have. Everyone chooses education and training programs according to the education and training guidelines and their own skills needs, and implements education and training in combination with training courses. The third is to strengthen grading training. Before making a training plan, the personnel supervision department should conduct extensive research on the content of education and training, organize cadres to discuss the question of "what the tax work requires us to learn and what the cadres want to learn most", and on the basis of concentrating opinions from all sides, determine the training plan in different categories, carry out education and training in a targeted manner, and do a good job in training key shifts. At the same time, while training is carried out at different levels, a group of personnel with good foundation and strong plasticity are selected and deployed at different levels, and special education and training are carried out by superiors.

(3) Establish and improve the rigid restraint mechanism and incentive guidance mechanism of training. First, strictly assess personal education and training. According to the content of training, scientific assessment indicators are set, and detailed assessment rules for education and training are formulated. According to the content, items, standards and specific requirements of education and training at a certain time level, the study and training of each cadre are assessed in detail, and the effectiveness of education and training is really improved through quantitative and detailed assessment. The second is to strengthen hard constraints. To ensure the seriousness of the education and training system, we should strengthen the assessment and supervision of all kinds of training, and treat cadres who do not participate in training without reason as absenteeism. The third is to increase incentives and guidance. On the one hand, we use economic means to improve the incentive effect. In view of the fact that on-the-job training inevitably takes up cadres' rest time and the pressure on cadres and workers is great, in order to effectively resolve the resistance of cadres to take up rest time regularly, giving appropriate training subsidies to cadres participating in training can not only fully mobilize everyone's learning enthusiasm, but also create favorable conditions for strengthening training management. On the other hand, it is necessary to maximize the use of assessment and incentive means to link the training assessment results with individual post competition, post appointment and evaluation; Those who have obtained various levels, certificates and qualifications of the "Four Divisions" recognized by the state will be given certain material and spiritual rewards, which will be recorded in the files, linked with the promotion and bonus points, and a good atmosphere of stressing learning, seeking progress and practicing improvement will be formed among the cadres.