At present,scholars at home and abroad have made considerable research on the overall prevention and control mechanism of anti-corruption risk,but there is still rare discussion on the construction of prevention and control system in practical fields such as tax department.In order to standardize the tax personnel’s law enforcement and honest political behavior,further summarize the experience of tax authorities in building a clean and honest government,and reduce and control corruption from the source,it is necessary to study how to strengthen the restriction and supervision of tax cadres in order to prevent the risk of clean government.This paper takes internal control,risk prevention and other related theories as analysis tools,combined with the domestic and foreign research status of anti-corruption issues,taking the tax authorities corruption case statistics and field survey as the breakthrough point,through questionnaire survey and field interview,in-depth explore the problems existing in the construction of a clean and honest government of tax authorities,and pay attention to the use of grass-roots experience and first-hand data of tax authorities to prevent and control the risk of clean government This paper identifies the current situation and problem performance of tax authorities’ Anti-corruption risk prevention and control,and makes use of the theoretical knowledge mastered to preliminarily explore the causes of tax authorities’ Anti-corruption risks,and tries to give suggestions on the identification and prevention and control of tax authorities’ incorruptible risks,so as to provide feasible reference for the construction of a scientific,efficient and well functioning anti-corruption risk prevention and control system for tax authorities.The first task of this paper is to find out and identify all kinds of problems existing in the field of clean government construction in J City tax authorities in recent years by means of case statistics,on-the-spot interview and questionnaire survey.Then it is mainly divided into four categories: defects in the design of anti-corruption risk prevention and control system,alienation and dislocation of supervision mechanism,insufficient participation of all staff and insufficient implementation of anti-corruption risk prevention and control.Based on the systematic analysis of various performance and nature of anti-corruption risks,this paper believes that the main causes of the problems in anti-corruption risk prevention and control can be summed up as system design,supervision mechanism,prevention and control executive force and full participation and other four levels and 10 sub factors.On the premise of accurate classification and analysis of the causes,this paper puts forward the corresponding suggestions or improvement measures from four aspects,namely,the design of risk prevention and control system,the construction of prevention and control mechanism,the improvement of prevention and control execution and the improvement of all staff participation. |