Research On The Prevention Of Corruption Risk Of Grass-roots Tax Authorities

Since the reform of the tax system in 1994,with the development of the market economy,tax management has also been changing constantly.In order to adapt to the more complex environment of tax management,tax authorities need higher requirements and measures to prevent corruption risk.More than 90% of the tax officer are at the grass-roots level and are directly responsible for tax collection and serving for the taxpayers.Facing the heavy tasks of reform and development,the increasing requirement of work,the impact of various external temptations and diversified values,how to maintain impartial law enforcement and incorruptible tax collection has become a key issue for tax authorities.Promoting the risk prevention management of the tax authorities is an effective measure to prevent the corruption of tax officers from the source,which is also an important way to enhance the anti-corruption ability of the tax authorities and the awareness of the risk of the tax officers.This paper studies the valuable experiences and practices of other domestic institutions in the work of preventing corruption by referring to the incorruptibility construction and anti-corruption measures of foreign party and government organs.Taking the SD County Taxation Bureau as an example,through the analysis of the specific measures and experiences of the SD County Taxation Bureau in the prevention of corruption risks,the paper analyzes the problems of current grassroots tax authorities in prevention of corruption risks and culture construction.By combining with the basic powers of tax authorities,including taxation enforcement,administrative management,tax management,tax inspection,organization and leadership and other aspects of the possible risks,this paper also analyzes the reasons of officers' corruption from the aspect of tax officers' own ideology and morality,job responsibilities,tax system mechanism and external environmental impact.Through the analysis of the present situation of corruption risk and the causes in the grass-roots tax authorities,starting with the subjective and objective reasons and various factors,and under the principle of corruption risk prevention,this paper puts forward the construction of the honest and clean government culture in grass-roots level,the enhancement of the officers' self-discipline awareness,the construction of the clean government culture of tax officers,the refinement of the prevention measures,the improvement of supervision,the internal and external information symmetry and reward and punishment mechanism.By means of combining education with system,internal and external supervision,reward and punishment,a new pattern of preventing the government corruption from top to bottom,from inside to outside is formed,preventing and avoiding the occurrence of corruption and promoting the smooth development of clean government construction in grass-roots tax authorities,enhancing the service efficiency and social image of tax authorities.