本文针对当前基层税务机关面临的激励难题,借鉴核心员工及西方激励理论,在分析基层税务机关核心员工激励重要性的基础上,尝试构建有效激励基层税务核心员工的SAM模型。 In this paper, based on the incentive problems faced by the current tax authorities at the grassroots level, this paper attempts to build a SAM model that effectively motivates key tax employees at the grassroots level, based on the analysis of the importance of incentives for key employees in the tax authorities at the grassroots level.