Study On The Current Situation,problems And Solutions Of Discipline Inspection And Supervision Work Of Tax Authorities At The Grass-roots Level

Taxation is closely related to national economic interests.As an important national economic management and administrative law enforcement department,tax department shoulder the sacred mission of “accumulating money for the country and collecting taxes for the people ".At the same time,tax cadres master certain tax law enforcement and administrative power;naturally,they are facing the test of tax evasion and anti-corruption.According to the above reasons,it becomes particularly important and urgent for the tax department to adhere to both punishment and prevention to effectively prevent risks of tax law enforcement,administrative management and integrity.Practice has proved that tax cadres' behaviors of abuse of power,corruption and other issues are always due to insufficient supervision over important links and departments of "two rights" operation,which raises higher requirements for the improvement of the discipline inspection and supervision of the tax system and the construction of a high-quality tax discipline inspection and supervision cadre.This essay takes the State Tax System of S City as an example to research the current situation,problems and solutions of discipline inspection and supervision work of tax authorities at the grass-roots level.Starting with the theory of inner-party supervision and the theory of administrative supervision,the article firstly sorts out the concept of discipline inspection and administrative supervision.Secondly,the current situation and problems of the discipline inspection and administrative supervision of the State Tax System of S city is described,mainly from the institution setup,realistic effectiveness and other aspects of law and discipline cases.Through case and data analysis,it leads to conclusion that the factors that may affect work efficiency are structural establishment,functional positioning,operation mechanism and tax cadres.Finally,five measures are put forward in the light of the shortcomings: one to establish an independent discipline inspection and administrative supervision organization of tax system at the grass-roots level;Second,focus on the main industry of supervision and disciplinary;Third,strengthen inner-party supervision function;Fourth,take full use of the four forms of supervision and discipline;At last,strengthen the construction of discipline inspection and supervision cadre team.The aim of this essay is to improve the discipline inspection and supervision mechanism of tax system,to form a more sound and effective system to punish and prevent corruption,so as to build a clean and honest party.Furthermore,in the context of the reform of state supervision system,the research also provides theoretical and practical basis for promoting the reform of the discipline inspection and supervision of tax system in the near future,to achieve full coverage of inspection,integrating anti-corruption forces and enhancing the work efficiency.