税收与国计民生密切相关，随着时代发展税收征管改革呈现不同特征。作为全面深化改革的重要组成部分，税收征管改革先后经历国税、地税加强“合作”到机构“合并”，再到“合成”。2021年3月，中共中央办公厅、国务院办公厅印发《关于进一步深化税收征管改革的意见》，整体工作要求呈现数字化、法治化、精细化的特点，而深化改革过程中“以数治税”配套不足、税收法治化面临执法风险、监管与“放管服”之间存在矛盾等现实困难对基层治理能力提出了更高的要求。基层税务干部注意力分配问题是税收征管改革背景下基层治理的缩影，注意力分配影响着政策落实、法治建设和公共服务质量提升等现代化进程的诸多要素。本文通过对深圳市L区税务局进行个案研究，采用量化与质性研究相结合的方法，围绕以下问题展开讨论：税收征管改革背景下，基层税务干部的注意力分配是否存在问题，主要体现在哪些方面？注意力分配问题的成因有哪些？如何有效改善基层干部的注意力分配问题？研究结果表明，税收征管改革背景下基层干部存在不同程度的注意力分配问题。其中注意力负荷问题最为严重，面对多任务目标，基层干部有限的注意力超载运转；其次是注意力偏差和注意力中断问题，表现为注意力分配发生扭曲，个体与组织之间同步协调的压力大，以及注意力分配过程被打断，难以顺利完成预期的工作任务。注意力分配问题在不同年龄层次存在显著性差异，其中青年干部（26-35岁）问题相对突出。税收征管改革过程中，机构合并、职责划转、立法不足、数字鸿沟、考核僵化、问责压力等组织结构、制度、技术和文化等要素造成了基层税务干部注意力分配问题，具体表现为八个方面：条块多头管理，任务相互干扰；职责多资源少，陷入疲于应付；岗位职责交叉，治理目标冲突；法治建设不足，执行遭遇梗阻；数字化不健全，使用成本增加；绩效考核僵化，削弱导向作用；问责压力不减，束缚工作弹性；组织文化混乱，引发行为偏差。在实证研究的基础上，本文提出四项策略建议：加强部门协作，提升管理效能；推进法治建设，保持税收中性；深化数治理念，探索多元共治；统筹选育管用，配强基层力量。
Taxation is closely related to the national economy and people‘s livelihood. With the development of the times, the reform of tax collection and administration presents different characteristics. As an important component of Comprehensively Deepening Reform, the tax collection and administration reform has gone through from strengthening cooperation between local and state tax authorities to institutional merger, and finally synthesis. In March 2021, the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Administration. The tax collection and administration reform in the new era has the characteristics of digitization, rule of law, and refinement, However, in the process of deepening the reform, the lack of support for digitization, risks in tax legalization, and the contradiction between supervision and "streamline administration and delegate power, improve regulation and upgrade services" have put forward higher requirements for community-level governance capabilities. The problem of attention allocation among community-level tax officials is the epitome of community-level governance in the context of tax collection and administration reform. Attention allocation affects many elements of the modernization process, such as policy implementation, rule of law construction and improvement of public service quality. This article conducts a case study on the L District Tax Bureau in Shenzhen, using a combination of quantitative and qualitative research methods to discuss the following issues: Is there a problem with the allocation of attention among community-level tax officials in the context of tax collection and administration reform, and what are the main aspects? What are the causes of attention allocation problems? How to effectively improve the attention allocation of community-level tax officials?The research results indicate that community-level tax officials have varying degrees of attention allocation issues under the background of tax collection and administration reform. The problem of attention overload is the most serious issue. Faced with multiple tasks, community-level tax officials experience work overload with limited attention. There are also issues of attention bias and interruption. It is hard for individuals and organizations to synchronize or coordinate with each other, and interruptions during attention allocation make it difficult to complete work tasks as scheduled. There are significant differences in attention allocation issues among different ages. Young officials (26 to 35 years old) have relatively prominent attention allocation issues. In the process of tax collection and administration reform, organizational structure, rules, technology, and culture factors such as institutional merger, transfer of responsibilities, insufficient legislation, digital divide, rigid assessment, and accountability pressure have caused problems in the allocation of attention among community-level tax officials, Specifically, they manifest as eight aspects: Multi head management with overlapping tasks; Struggle to deal with unlimited public affairs using limited resources; Cross job responsibilities and conflicting governance objectives; Insufficient legal construction and obstruction in implementation; Imperfect digitalization increases usage costs; Rigid performance evaluation weakens its guiding role; Constant accountability pressure constrains work flexibility; Organizational culture confusion leads to behavioral biases. Based on empirical analysis, four strategic suggestions are proposed: strengthening departmental collaboration and improving management efficiency; Promote the construction of the rule of law and maintain tax neutrality; Deepen the concept of digital governance and explore diversified co governance; Optimize talent development scheme, and strengthen community-level forces.
