Research On The Prevention And Control Of Clean Government In Grass - Roots Tax System

The party’s18th CPC National Congress Report has proposed to "comprehensively promote the Rule of Law" and made an important deployment on "accelerating the construction of a socialist country ruled by law". The party’s Fourth Plenary of Eighteen Session focuses on the theme of "Rule of Law", which runs through the basic strategy of governing the country. Whether it is reform or anti-corruption, they must be carried out under the framework of the rule of law. Comprehensively promoting the rule of law means that any organization or individual shall have no privileges of being above the Constitution or the law. Substituting one’s words for legal provisions, suppressing the law by power and tailoring the law to suit one’s selfish ends must be ruled out and everybody is equal before the law to ensure that the law must be observed and enforced strictly and that violators must be brought to justice. The rule of law is to implement law-based administration and build a law-based government. The government ruled by law is the one with limited powers but strong commitments. The administrations must exercise the power within the purview of the law according to "legal powers" principle, which shall not exceed the mandate and they shall make positive efforts to implement law-based administration to avoid none or negative actions. As an important law enforcement agency, the national tax department must comprehensively promote law-based administration and anticorruption by the thinking and method of the rule of law to strengthen the development of internal control mechanism. Implementing the "Two Responsibilities", improving the punishing and corruption prevention and control systems, promoting cadres honest and preventing the risks of corruptive government are particularly important.The article is divided into five parts:The analysis and discussions in the five parts of the article are aimed to fully study the tax law enforcement risks and integrity risks faced by the grassroots units in the current national tax system. By analyzing and exploring the sources of the problems, the dilemmas faced by the grassroots tax source management units in the process of tax administration by law and a clean government development are solved to better promote the modernization development of socialist taxation. Specifically, the first part of this article is introduction, which describes the purpose and significance of the research and analyzes the status quo of academic research to establish research methods and realize innovation. With the general introduction of risk management as the starting point, the second part describes the risk management theory, control theory and internal management theory as the theoretical basis. By studying the characteristics of illegal and undisciplined cases occurred in the tax collection process under the current tax system, corruption risks faced by tax personnel during the enforcement of tax law and administrative management process are analyzed to explore the reasons of the current corruption risks in the third part. The prevention and control of corruption risks by Binzhou Municipal Bureau of State Taxation are taken as an example to study the measures taken by them and their effectiveness and shortcomings in the fourth part. The fifth part puts forward a new path of preventing corruption risks at source for the grassroots national tax system by summarizing the current prevention and control of corruption risks.