First, the significance of enhancing the professionalism and sense of responsibility of tax cadres. Comrade Mao Zedong said in the article "In Memory of Bethune", "A person has great ability, but as long as he has this spirit, he is a noble person, a pure person, a moral person, and a person who is free from low tastes and beneficial to the people." Bethune's spirit still maintains a strong appeal today, largely due to his strong dedication and sense of responsibility. As a mental outlook, work attitude and ideological realm, professionalism and sense of responsibility are the necessary ideological basis and political quality of cadres. A strong sense of professionalism and responsibility is the source of motivation for cadres' achievements, growth and progress, and the key to doing a good job based on their own duties. Only with professionalism and sense of responsibility can we want to do things and do good things. A person's ability is important, but professionalism and sense of responsibility are more important. Because of the enterprising spirit and sense of responsibility, people with strong ability can do their work better, and people with weak ability can constantly improve in their study and practice and do their work better and better. A high sense of professionalism and responsibility is the premise of doing all the work well. The key to the construction of tax cadres is cadres, and the key to cadres lies in their professionalism and sense of responsibility. As the saying goes, if you want to do something, you can do it well; If you have a responsibility, you can do your best and do your duty. Practice has proved that with strong dedication to work, we can have full work enthusiasm, persistent fighting spirit and pioneering consciousness of bold innovation, and we can form strong cohesion and combat effectiveness. Where cadres are serious and responsible, construction and work progress will be fast; Any unit that has not made much improvement for many years, or even has such problems, can find the reasons from the professionalism and sense of responsibility of cadres. This shows that the development and progress of the construction of tax cadres can not be separated from the professionalism and sense of responsibility of cadres at all levels. Grasping the professionalism and sense of responsibility of cadres will grasp the key to the construction of cadres. With the development of China's socialist market economy and the acceleration of the process of legalization, taxation has entered a new period of development. During this period, all walks of life paid more and more attention to tax work, and taxpayers' awareness of tax law and their ability to grasp policies were also constantly enhanced. The construction of tax cadres has also been continuously improved, and various management systems and assessment systems have also been introduced accordingly. Therefore, the internal and external environment of the tax system has gradually changed. In such a period, many new situations and problems have emerged in the construction of tax cadres, which put forward higher requirements for the professionalism and sense of responsibility of cadres at all levels. Therefore, we must adhere to the guidance of Scientific Outlook on Development, think about the countermeasures from the root, and earnestly enhance the professionalism of cadres. Second, the performance and reasons of the current lack of professionalism and sense of responsibility of a few tax cadres In recent years, the tax system has continuously strengthened the political and ideological education of cadres and strived to improve their political level and ideological awareness. Cadres at all levels have always focused on their work with full mental state, devoted themselves to development, fulfilled their duties in their respective posts and made due contributions. Every progress in the construction and development of cadres embodies their sweat and hard work. However, it goes without saying that with the changes in the social environment and the composition of cadres, there are indeed a few cadres whose dedication and sense of responsibility have weakened, and there are problems that cannot be ignored, mainly in the following aspects: (1) Lazy style. Some cadres are too selfish to pursue fame and fortune. Considering that you are too advanced and backward, you are not interested in getting into the topic and work; Some cadres are fun-loving, love to eat and drink, have less waking time and more confusion time, and have no energy to do a good job; Some cadres are too nosy, three relatives and six relatives, classmates and fellow villagers keep looking, making phone calls and socializing, and they have no heart for ideological work at all. (2) Lack of passion in work. Some cadres are lazy to think, their work has no ideas and characteristics, and their ideological status often affects their emotions, which is not conducive to the overall construction of tax cadres; Some cadres are divorced from the grassroots and are unwilling to investigate. They are not clear about the situation and problems at the grassroots level. They are dealing with leaders here and fooling the masses there. If they can, they can delay and hide. Some cadres do not have strong subjective initiative, and on the surface, they act according to regulations. In fact, they are all things within their own scope of work. If they can't do it, they won't do it. If they can do less, they will do less. (C) did not correctly understand the relationship between responsibility and power. The tax work is of great responsibility and related to the national economy and people's livelihood. A job is a responsibility, but in practical work, some cadres often just want power, are unwilling to take responsibility, or even shirk responsibility. With achievements, the credit is your own, with problems, the responsibility is others', with good things, you can squeeze hard, and with responsibility, you can slip away. The main reason for the above problems lies in the cadres' weak sense of professionalism and responsibility. Entrepreneurial spirit and sense of responsibility are rooted in firm ideals and beliefs, loyalty to the cause of the party and the people, love for the cause of taxation, and deep sense of hardship in fulfilling functions and missions. Specifically, enterprising spirit refers to the mentality and behavior shown in treating the cause of the party and the people. The more you think about the cause of the party and the people, the more actively and wholeheartedly you do it in action. The better the effect, the stronger the enterprise. The less you think, the less you do it, the worse the effect and the worse the enterprise. Sense of responsibility refers to the feelings and behaviors shown in treating one's post responsibilities. The more firmly you remember your job responsibilities, the more time and energy you will devote to your due diligence, and the greater your achievements, the stronger your sense of responsibility; The more you lose your job responsibilities, the less time and energy you have to do your job well, the less achievements you make and the worse your sense of responsibility. If cadres are not enterprising and responsible, it is just empty talk to do all the work well and improve the cohesion of the team. It can be seen that under the new situation, it is particularly important and urgent to grasp the professionalism of cadres in the construction of cadres, raise it to a new height, and take effective measures to improve it. Three. Suggestions on strengthening the enterprising spirit and sense of responsibility of tax cadres Building a cadre team with strong enterprising spirit and sense of responsibility is an objective requirement for implementing Scientific Outlook on Development and promoting the sound and rapid development of the cadre team, and an inevitable choice for effectively fulfilling the new historical mission. Facing the impact and challenge of various social thoughts, how to keep the enterprising spirit of cadres has become the focus of the ideological construction of tax cadres. The enterprising spirit of cadres will not be created out of thin air, and it is impossible to enhance the enterprising spirit overnight. It requires both personal subjective efforts and the influence of objective environment. It needs not only the long-term education of leaders, but also the organization to create favorable conditions; It requires both internal consciousness and external supervision. (A) to enhance the professionalism and sense of responsibility of cadres, we must adhere to meritocracy, which is related to the long-term construction of tax cadres. Making good use of a cadre can promote and enliven a situation. The appointment and removal of cadres has a strong guiding role. If the organization reuses those cadres who take the unit as their home, focus on the cause and do it wholeheartedly; It is those cadres who are diligent in study, good at thinking and can actually do things. Then the cadres will be encouraged and spurred, which will stimulate their professionalism and sense of responsibility, perform their duties and do their jobs well. Therefore, we must adhere to the correct orientation of employing people, and earnestly establish the correct orientation of relying on organizational training, quality and hard work for progress, so that those who want to do things have opportunities, those who can do things have a stage, those who have done things have a position, and those who have implemented them are valuable. (2) To enhance cadres' professionalism and sense of responsibility, we must persist in grasping thoughts internally, business externally and thoughts internally, that is, do a good job in ideological education, so that cadres at all levels can further strengthen their political beliefs, establish a sense of purpose of serving the people wholeheartedly, establish ideological concepts, spiritual realms and work standards that are suitable for fulfilling new missions and completing new tasks, correctly treat fame and fortune, living conditions, advance and retreat, consciously resist all kinds of negative thoughts, and stand all kinds of tests. Paying attention to foreign business refers to doing a good job in assessing cadres' business performance, improving a series of rules and regulations on cadre management, implementing the system of reporting on cadres' work and important work performance, and effectively regulating cadres' behavior according to law. Give full play to the role of party organizations in managing cadres, strengthen supervision and inspection of cadres, and conscientiously do a good job in democratic appraisal and assessment. The ownership of cadres will closely link their posts with the cause of the party, the interests of the people and the whole society, and they will have a strong sense of responsibility. (3) To enhance cadres' professionalism and sense of responsibility, we should persist in grasping the different functions of higher authorities and grass-roots authorities. Therefore, the specific manifestations of professionalism and sense of responsibility of government cadres and grassroots cadres are also different. Government officials are "instructors" at the grassroots level and "waiters" for all tax collectors. Cadres must first be strict with organs, and subordinates must first be strict with themselves. Only by firmly establishing the idea of facing and serving the grassroots, and constantly "diving to the front line" and "sinking to the grassroots", can service and guidance be in place. It is necessary to turn enthusiasm into concrete actions to serve the grassroots, think about what the grassroots think, help the grassroots' needs, and be anxious for the grassroots. At the same time, we should love our jobs, enhance our sense of responsibility, and always set an example for the grassroots. Grass-roots cadres are the specific organizers and implementers of various tasks in tax work. Grasping the basic construction at the grass-roots level, the decisive factor lies in the grass-roots level, and the grass-roots cadres are in the front line, with heavy burdens and great responsibilities, and the cause and family are facing many practical difficulties and problems. Therefore, we should try our best to solve practical difficulties and problems for the grassroots. Similarly, grassroots cadres should always maintain a high spirit, be conscientious and diligent, play an exemplary role, and lead the team to implement various tasks with a high degree of professionalism. To sum up, in order to build a united and enterprising team of tax cadres that can reassure the Party committee and government and satisfy the people, it is necessary to take enhancing the professionalism and sense of responsibility of cadres as an important task in the current team building and even the ideological and political construction of the whole team, and lay a solid ideological foundation for cadres to "work wholeheartedly and diligently" from the aspects of personnel appointment and removal, education guidance, supervision and restraint, and constantly improve their overall ideological quality.