The Current Plight Of The Implementation Of Anti-corruption Regime Of Tax System And Its Countermeasures

The meaning of anti-corruption is against corruption and for the clean government.The CCP and the country has been insisting on the anti-corruption, the report of the17th Party Congress put forward the scientific concept about "anti-corruption", thatwas set as one of "five buildings of the party” for the first time. At present,our countryis in a critical stage of deepening reform of the system and mechanism, the grimsituation that the corruptions happen frequently makes new requirements to improvethe ability of the CCP to resist corruption and to promote the construction of theanti-corruption system deeply.As an important economic management department andadministrative law enforcement administration of the country,the tax system also existsthe phenomenon of corruptions,which harm is self-evident, so it is very important to doa good job of anti-corruption in the tax system.The construction of anti-corruption system is an important part of the building ofCCP work style and of the anti-corruption work, and is the guarantee to promote theanti-corruption deeply. The implementation of anti-corruption system is importantcontent of the anti-corruption system construction. How the implementation of thesystem is related to the effect of the anti-corruption construction. However, with thesevere challenges from anti-corruption in the tax system, how to promote theconstruction of the anti-corruption system in the tax system deeply and how tostrengthen the power of execution of anti-corruption system in tax system, becometasks which are in urgent need to research and solve.There are a lot of researches on the implementation of anti-corruption system athome and abroad, which summarize many good experiences about system constructionand implementation. These experiences have a very good reference to the construction of anti-corruption system of our country.This paper is divided into five chapters, andthe core ones are the second, third and forth. Firstly, the paper introduces domestic andforeign executive condition of the anti-corruption system and the successfulexperiences, after that, it states the current status of the construction of anti-corruptionsystem in the national tax system. By means of discussing the dilemmas and problemsof the implementation of anti-corruption system in the tax system, including a lack ofsystematic, operability and authority of system building, not in place of theimplementation of anti-corruption, and weakening of the function of the disciplineinspection and monitoring agency, the paper analyzes and researches the executivecondition and find the defects in the system and the causes. The paper also put forwardadvises of strengthening the execution power of anti-corruption in tax system to formmore perfect and effective system of prevention of corruption. It instructs and propelsthe building of anti-corruption system in tax system,and then to upgrade the executionpower and get new achievements.