"阳光工资"制度导致基层地税员工收入减少,不公平感增加,对基层地税员工的激励提出了新的挑战。税务部门应该对传统的激励机制进行创新,比如:注重地税文化建设,提升基层地税员工的价值理念水平;分类开展培训活动,提升基层地税员工的综合素质;健全和完善基层地税单位的绩效考评制度,建立科学的绩效管理系统;重视情感激励手段的运用。

The "sunshine salary" system results in a decrease of income and an increase of sense of unfairness of the staff of local taxation bureau,which leads to a new challenge of incenting this part of staff.The taxation administration should make innovations to the traditional incentive mechanism,for example:attaching importance to the cultural construction in local taxation bureaus,promote the staff's awareness of values,conducting respectively some training programs,improving the staff's comprehensive quality,establishing and perfecting an evaluating system of performance,establishing a controlling system of performance,concentrating on the application of emotional incentives.