| As the important economic law enforcement organ of the state,tax departments have the power of tax enforcement to collect tax for the state and the people,as well as the administrative power to implement effective enforcement.Strengthening supervision and administration of the power of grassroots tax departments is an important guarantee for preventing power corruption.Through the analysis of the typical corruption cases in Shenyang grassroots tax departments,to optimize the corruption prevention and control system strategy of the grassroots tax department is of great theoretical and practical significance for reducing the power corruption risk and building an honest and efficient tax cadre team.The main content of this paper is how to optimize the corruption prevention and control system of grassroots tax departments.First,the author comprehensively analyzed the relevant literature of corruption problems and the corruption prevention and control system construction,especially the experience of system construction by domestic and foreign organizations and scholars,and then commented the current research status of these issues.Secondly,clarifies the concept of the grassroots tax department and corruption prevention and control system,and the composition of the current grassroots tax department corruption prevention and control system.This paper is based on the theories of internal control,mechanism design and the basic theory of anti-corruption with Chinese characteristics.By the means of the case study,this paper describes and analyzes some typical corruption cases in Shenyang grassroots tax departments in recent years and summarizes the classification and characteristics of the criminal cases,and looks for problems in the current corruption prevention and control system,and based on the actual work experience,this paper analyzes the causes of those existed problems.Finally,the paper puts forward constructive suggestions to optimize the corruption prevention and control system of the basic tax departments of Shenyang.This research is innovative in the aspects of regulating the tax law enforcement and administration,strengthening the prevention and control of tax departments clean government risk points.Moreover,the research has clear guiding significance on the anti-corruption work of tax departments,it also helps the grassroots tax departments to optimize the system to curb tax corruption,and to develop a non-corrupt working environment of taxation. |
