在税务系统“放管服”背景下，进一步优化营商环境，积极推进构建12366纳税缴费服务新模式，已成为税务系统工作重点。12366呼叫中心作为税务机关提供纳税缴费服务的重要组成部分，有其特有的工作模式与工作特征，B市12366呼叫中心工作人员群体既包含公务员也包含聘任制人员，对于这一工作人员群体的敬业度现状研究，以及敬业度的影响因素和提升策略研究，目前较为少见。

本研究以B市12366呼叫中心工作人员为对象开展实证分析，以工作特征模型理论和工作需求-资源(JD-R)模型为基础，通过查阅文献、构建研究模型、开展问卷调查与数据分析的方式，对B市12366呼叫中心工作人员的敬业度现状进行了研究。本研究以自我管理为中介变量，通过实证分析探索研究组织支持感对敬业度的影响，并以此为基础提出了B市12366呼叫中心工作人员敬业度的提升策略。本研究主要得出以下结论：①B市12366呼叫中心工作人员的敬业度处于中等偏上水平，组织支持感、自我管理的水平较高。②人口统计学特征中，工作身份对除组织公平外的其他敬业度、组织支持感、自我管理及所有维度均有差异。其他人口统计学特征对敬业度、组织支持感、自我管理无显著差异。③敬业度和组织支持感之间有着显著的正相关关系。组织公平、上级支持会对敬业度产生显著的正向影响关系，但是同事支持并不会对敬业度产生影响关系。④敬业度和自我管理之间有着显著的正相关关系。自我规划、自我激励会对敬业度产生显著的正向影响关系，但是自我认知并不会对敬业度产生影响关系。⑤组织支持感和自我管理之间有着显著的正相关关系。组织公平、上级支持、同事支持均会对自我管理产生显著的正向影响关系。⑥自我管理及其内在维度在组织支持感与敬业度之间起部分中介作用。

结合以上研究结论，本文提出构建公平组织环境、营造和谐工作支持氛围、建立心理咨询指导机制等敬业度提升策略。

In the context of the tax system "discharge service", further optimizing the business environment and actively promoting the construction of a new 12366 tax service model has become the focus of the tax system. 12366 call center has its unique working mode and characteristics, and its staff group includes both civil servants and personnel with appointment system. At present, studies on the status quo of engagement of this staff group, as well as the influencing factors and promotion strategies of engagement are relatively rare.

This study takes the staff of 12366 call center in City B as the research object, combines Job Characteristics Model Theory, Job Demands-Resources Model, and through consulting and sorting out relevant research literature on engagement, building research models, carrying out questionnaires and data analysis, This paper studies the current situation of engagement of 12366 call center staff in City B, takes self-management as the intermediary variable, explores and studies the impact of Perceived Organizational Support on engagement through empirical analysis, and puts forward corresponding countermeasures to improve engagement of 12366 call center staff in City B on this basis. The main conclusions of this study are as follows: (1) The engagement of 12366 call center staff in B city is above the medium level, and the level of perceived organizational support and self-management is high. (2) Among the demographic characteristics, work identity has differences in other dimensions of engagement, perceived organizational support, self-management and all dimensions except organizational justice. Other demographic characteristics had no significant difference in engagement, perceived organizational support, and self-management. (3) There is a significant positive relationship between engagement and perceived organizational support. Organizational justice and superior support have significant positive influence on engagement, but colleague support has no influence on engagement. (4) There is a significant positive relationship between engagement and self-management. Self-planning and self-motivation have significant positive influence on engagement, but self-cognition has no influence on engagement. (5) There is a significant positive relationship between perceived organizational support and self-management. Organizational justice, superior support and colleague support all have significant positive effects on self-management. (6)Self-management and its intrinsic dimension play a partial mediating role between perceived organizational support and engagement.

Based on the above research conclusions, this paper puts forward engagement enhancement strategies such as building a fair organizational environment, creating a harmonious work support atmosphere, and establishing a psychological counseling and guidance mechanism.