The Tax System holds the lifeline of the nation's tax economy,and at the same time bears the important social responsibility of “gathering wealth for the country and collecting taxes for the people”.Corruption and dereliction of duty in the Tax System may not only result in the loss of the national tax revenue.It will also result in a decline in the credibility of the Tax System.Therefore,it is of great social significance to strengthen the discipline inspection and supervision department of the Tax System,to effectively curb the corruption,dereliction of duty and malfeasance of the Tax System,and to create an environment of tax enforcement in which the Tax System is clean and clear.At present,the institutional reform of the Tax System has been initially completed,and the Tax System has further assumed many functions,such as social insurance premiums and the collection and management of non-tax income,and so on.The risks of tax enforcement and clean government are also increasing,resulting in many new situations,new situations and new tasks for the tax discipline inspection and supervision departments in performing their functions.This requires the Tax system discipline inspection and supervision department to keep up with the change of the situation,find out the function orientation,and improve the efficiency of function performance.This paper selects the S city Tax System discipline inspection and supervision department as the research object,and amply the methods of text analysis,literature analysis and questionnaire survey to analyze and study the performance of the S city Tax System discipline inspection and supervision department.The main work content of this paper can be summarized into three aspects: Firstly,through the methods of text analysis and the questionnaire survey to analyze the status quo of the performance of the discipline inspection and supervision department of the S city Tax System,after briefly introducing the basic situation of the discipline inspection and supervision department of the S city Tax System,from the position of responsibility,the manner of performance of duties,The three aspects of performance-based protection are to analyze the status quo of the S city Tax System discipline inspection and supervision,so that the performance of the performance is “general satisfaction ”;secondly,the problems existing in the performance of the S city Tax system discipline inspection and supervision department,They are: unclear understanding of the department's responsibilities,lack of effective daily supervision,lack of discipline review,and poor source of case clues.They also summarize and summarize the causes of the problems,namely: the dual leadership of discipline inspection and supervision.The system is imperfect,the discipline inspection and supervision system is relatively lagging,and the performance appraisal indicators are set.Unreasonable,lack of effective communication and coordination mechanism,discipline inspection and supervision of cadres quality varies greatly.Finally,the countermeasures and suggestions for strengthening the performance of the discipline inspection and supervision department are put forward,namely: strengthening vertical management and enhancing subject independence;actively supervising discipline and mobilizing enthusiasm for performance;promoting system renewal and improving the scientific performance of duties;Ensure supervision and execution.Through the implementation and application of these countermeasures,we can continuously improve the performance of discipline inspection and supervision department of S city tax system,form more scientific and effective supervision,and make S city tax system better serve the economic reform and development. |