Research On The Implementation Of Inspection Policies In The Taxation System Of S City

Inspection and patrol is a strategic institutional arrangement to comprehensively strengthen Party discipline since the 18 th National Congress of the Communist Party of China.It provides an important institutional guarantee for comprehensively promoting the Party's construction from "lax,loose and soft" to "tight,strict and strong".Since the 18 th National Congress of the Communist Party of China,inspection and patrol have showed rich institutional connotations and achieved significant practical results.Of course,as a system design and practical exploration,there are some parts that are still not perfect inevitably.Then it is necessary to always keep rethinking combined with the problems found during actual practice operation and keep doing strengthening and perfecting.This paper selects the topic of the implementation of the inspection policy of Shanghai tax system,and uses Horn-Mitt as the theoretical tool in the implementation of public policy.Try to analyze it from the perspective that covering both academic and public area.The research found that,due to the reasons like special administrative structure,working mechanism unsound,party committees at all levels have not strong enough subject consciousness etc.,during the implementation process of the inspection policy in Shanghai tax system there are still difficulties as below: lack of reference for policy scheme;insufficient integration between the inspection system and the actual situation at the grass-roots level;lack of effective communication and cohesion mechanism;need exploration and innovation for special structure;not enough training for the key members in inspection team;inconsistent inspection standard;inspection team lack of professionalization and stabilization;safeguard mechanism for inspection tem unsound;leading cadres subject consciousness not strong;grasp to political inspection not accurately;difficult to promote inspection and rectification;difficult to handle accountability,disposal and implement;result application imperfect;no strong enough informationize inspection intensity;phenomenon of “seeking good relations with all and sundry at the expense of principle” and “only superior,not realistic” still exist;inadequate cultural atmosphere for inspection.The governance path for inspection difficulties from Shanghai tax system is: introduce social force to do monitoring appropriately;inspection content should focus on grass-roots level's actual situation;improve inspection method;refine inspection supporting mechanism;perfecting monitoring system and form resultant force;enhance inspection effectiveness;strengthen training for key members of the inspection;standardize inspection standards;formulate inspection index system scientifically;assign enough and capable inspection team members;strictly select optimum inspection team leader;reinforce inspection team management;put party committee's entity responsibility into practice;intensify the application of inspection results;lift up the ability of looking at problems from a political point of view;establish double-closed-loop management to promote rectification;establish accountability coercion mechanism;strengthen the application of inspection results;give play of big data reply on information methods;integrate project investigation and survey resource;purify political ecology;create a clean and upright inspection culture.