地税事业的健康发展不仅需要适宜的外部环境,更离不开良好的内部环境。内部环境的好坏直接影响地税系统的工作绩效和单位的形象。一个好的内部环境能引导人们奋发向上,激发人的潜力,促进人们向好的方向转化;相反则有碍人的能力的发挥,产生内耗,好的也会变差,甚至会走向歧途。在内部环境中,人是最关键因素,能否充分调动人的积极因素,发挥主观能动性,形成合力,营造积极向上的内部环境,是地税事业健康快速发展的关键。 一、内部环境中存在的问题 The healthy development of the local government taxation business requires not only a proper external environment but also a good internal environment. The quality of the internal environment has a direct impact on the performance of the government tax system and the image of the unit. A good internal environment can guide people to make progress, inspire people’s potential and promote people’s transformation in the right direction. On the contrary, they impede people’s ability to exert their power and produce good internal and external resources. Good and bad people may even go astray. In the internal environment, people are the most crucial factor. Whether we can fully mobilize the positive factors of people, give play to their subjective initiative, form a concerted effort and create a positive and progressive internal environment are the keys to the healthy and rapid development of the local government taxation business. First, the problems in the internal environment