The quality of tax cadres not only affects the image of the whole tax cadres, but also affects the success or failure of the whole tax work. Tax cadres are an important part of the Party's cadres, and they are the backbone of implementing the Party's tax policies and regulations and organizing fiscal revenue. Their quality not only affects the development of taxation, but also affects the prestige of the party among the masses. Therefore, improving the comprehensive quality and ability of tax cadres has become an important topic in tax work.

First, the main problems existing in the quality of tax cadres at present

First, in terms of political and ideological quality, political beliefs and sense of responsibility are not strong. Regard work as a harbor for the elderly; Some people think that the work has entered an advanced stage, won the honor, and have no motivation to strive for higher goals. Some cadres are careless in their work, poor in their business, lax in law enforcement, casual in law enforcement, simple in working methods, impatient with taxpayers and ignorant in law enforcement.

Second, the professional quality is not high. Many cadres have a low level of tax policy, do not fully grasp the collection and management procedures, can not sum up and improve their work experience and innovative consciousness, lack a solid business foundation, and even can not work independently. These problems restrict the construction of cadres and the in-depth development of tax work to varying degrees. Therefore, improving the quality of grassroots tax cadres is an urgent task at present and in the future.

Second, ways to improve the comprehensive quality of tax cadres

(1) Strengthening education is the foundation.

First, strengthen the study of political theory knowledge, enhance political acumen and insight, and strengthen ideals and beliefs; Second, study hard to master the knowledge of tax business and policies and regulations, and at the same time strengthen the study of accounting, law, computer, writing, economy, management, etc., pay attention to the cultivation of observation, analysis and problem-solving ability, and strive to improve their own quality and ability; Third, we should strengthen ideological and moral education, seriously study the implementation outline of tax professional ethics and civic morality construction, carry out tax professional ethics, social morality and family virtue education, cultivate healthy psychology and self-confidence, stimulate the fighting spirit of tax cadres, and enhance cohesion and combat effectiveness; The fourth is to further improve the political and professional level. Under any circumstances, we must be strict with ourselves, do things honestly and honestly, and be upright.

(2) Strengthening training is the guarantee.

According to the actual tax work, we should conscientiously do a good job in training tax cadres. In the process of planning training objectives, it is important to plan training needs, that is, to understand what grassroots cadres need, want to know and what problems training can solve under the new situation, and then select those things closely related to reality as training content, so as to combine learning theoretical knowledge with training business skills, impart practical technology with clear policy tasks, and stimulate cadres' enthusiasm for learning and training with rich and effective training content. It is necessary to strengthen the training in accounting, finance, law, computer and writing related to tax work, and improve the knowledge structure, academic level and professional level of tax cadres; Carry out on-the-job training and rotation training for leading cadres to improve the professional level and management level of cadres at all levels.

(three) from the perspective of improving the quality and ability, to carry out training at different levels and categories.

First, strengthen the pertinence of training, pay attention to the effectiveness of training, closely link the training content with practical work, stimulate everyone's interest in learning, and achieve the purpose of applying what they have learned. First of all, according to the different needs of personnel in each position, training is divided into job categories. For example, tax administrators should pay attention to how to collect data and information, how to strengthen daily control, what procedures and formalities should be paid attention to in control, and how to publicize tax laws to business households with poor tax awareness. For enterprise tax administrators, due to frequent contact with enterprise accountants and financial accounting materials, they have higher requirements for financial accounting knowledge and various tax policies. During the training, how to improve the ability of financial analysis and judgment, how to analyze the tax declaration materials and the differences in accounting knowledge, accounting system and tax law should be the key contents; For tax inspectors, pay attention to strengthening the training in financial accounting, audit skills, audit procedures, audit trial execution and case analysis; For administrative personnel, pay attention to the training of official document writing, official document processing, management methods and leadership skills.

Second, according to the different needs of personnel at all levels, training at different levels. Because each cadre's knowledge self-reserve, analytical understanding ability and practical work ability are very different, there are objectively differences in knowledge mastery, application and demand. Therefore, for people with weak foundation, it is necessary to focus on the training of "knowing and knowing"; Pay attention to the training of "improving knowledge" for people with intermediate level; For high-level personnel, we should focus on the cultivation of "applied knowledge", make a fuss about the depth and breadth of knowledge, find the combination of knowledge application and daily work, integrate learning content as needed, improve the overall professional quality of local tax cadres from a long-term perspective, and promote the in-depth development of all work. Third, increase the training of business backbones and give play to their leading role. Take the training of middle-level backbone as the key part of classified training, strengthen the training of middle-level backbone, give full play to its "driving effect", make it communicate, exchange and learn with low-level personnel at any time in daily work, and effectively improve the quality of all staff.

In the final analysis, all kinds of challenges in modern society are challenges to people, especially to the comprehensive quality of cadres. The quality of tax cadres is related to the implementation of national tax policies and the continuous completion of various tax tasks, and to the success or failure of tax undertakings. Therefore, as grass-roots tax cadres, they should adapt to the needs of the development of the situation, constantly supplement new knowledge, provide new impetus for their work, form a new mechanism of lifelong learning, calmly cope with various challenges, and adapt to the needs of national economic construction and development.