Research On The Organizational Structure Of Discipline Inspection And Supervision Institutions Of Guangdong Taxation System Under The Background Of Institutional Reform

Under the background of all-round and strict administration of the party,the anti-corruption work has been developing in depth.As the main force of the anti-corruption work of the tax system,the tax system discipline inspection and supervision institutions shoulder the responsibility of supervision,discipline enforcement and accountability,and assist the Party committee to promote the overall strict governance of the party.They are the grass-roots fortress for the effective operation of the tax system discipline inspection and supervision organization system,and play an important basic guarantee role.In the context of institutional reform,although the merger of state tax and local tax institutions has been completed,the direction of reform of discipline inspection and supervision institutions in the tax system at or below the provincial level,the "three fixed" plan and how to grant and implement the supervision authority have not been clearly defined,and the deficiencies in organizational structure are increasingly apparent.How to further optimize and improve the organizational structure of the provincial and below tax system discipline inspection and supervision institutions,and improve the effectiveness of the anti-corruption work of the tax system has become an urgent issue to be solved.This paper selects Guangdong tax system as the research object,introduces and analyzes the reform of the tax system,the characteristics of the management system and the current situation of the discipline inspection and supervision institutions of Guangdong tax system.Then from the four dimensions of hierarchy,range,power and responsibility,the paper analyzes the difficulties existing in the organizational structure of discipline inspection and supervision institutions in Guangdong tax system,such as unreasonable executive level setting,unreasonable management range between provincial and municipal / county bureaus,"two oriented" is difficult to achieve,and the internal responsibility division is not clear,and analyzes the reasons for the problems.Finally,using the theory of bureaucratic organization,organization design,coordination theory and other public management theories,as well as practical work experience and on-the-spot investigation and interview,the paper puts forward some optimized and perfect policy suggestions,such as adjusting and optimizing the executive level setting,scientifically setting the management range,adjusting the leadership system,and further rationalizing the responsibilities.In this paper,the research on the discipline inspection and supervision institutions of Guangdong tax system is detailed to specific government departments in specific regions,and it is carried out according to the characteristics of the internal discipline inspection and supervision institutions with vertical management as the main unit.It complements the research content in relevant fields and puts forward countermeasures and suggestions tentatively,which has a certain degree of theoretical and practical significance.At the same time,it is of reference and practical significance to further improve the work and organizational structure of the tax system discipline inspection and supervision institutions,and it can also provide some reference and inspiration to other units’ Discipline Inspection and supervision institutions.