Research On The Prevention And Control Of Corruption Risk In Grass Roots Tax Departments And Countermeasures

Since the reform of the local tax collection and management system in 2018,with the change of the times,the tax management mode has been constantly improved.In order to adapt to the tax management work under the new situation,the prevention of tax integrity risk is also facing great challenges and higher requirements.As an important administrative law enforcement department,tax system is directly responsible for the tax collection of taxpayers and payers.In the process of tax law enforcement,it is not only faced with the extremely heavy task of tax collection,but also faced with various temptations of taxpayers.Therefore,the tax system is faced with the problem of integrity risk.General Secretary Xi Jinping pointed out at the four plenary session of the nineteen Central Commission for Discipline Inspection,"since the eighteen largest party,we have explored a successful road to solve our own problems and jump out of the historical cycle rate under long-term ruling conditions.We have built up an effective system of power supervision and discipline enforcement system.This road and system must be adhered to and consolidated continuously for a long time.To establish and improve the anti-corruption risk prevention and control system of the tax system is to operate the rights under the general pattern of comprehensive supervision,and to enhance the awareness of tax cadres and the transparency of the anti-corruption law enforcement of the tax authorities.Taking H City Tax Bureau as an example,this paper analyzes the current situation,measures and effectiveness of H City Tax Bureau in the prevention and control of anti-corruption risk,analyzes and solves the problems found in the prevention and control of anti-corruption risk,and analyzes the differences and connections between anti-corruption risk and law enforcement risk by combining with tax management,tax inspection,organization and leadership in tax law enforcement power.Through a comprehensive analysis of the law enforcement risk incentives,social environment factors,personal quality,institutional factors and other aspects of H city tax bureau,combined with the actual work,this paper makes in-depth and detailed research and Discussion on the problems in the tax system risk prevention,and puts forward three suggestions: building the pre prevention and control of anti-corruption risk prevention and control,improving the in-process monitoring of anti-corruption risk prevention and control,and strengthening the post disposal of anti-corruption risk prevention and control Finally,it puts forward some countermeasures and suggestions.We hope that through this way,we can effectively solve the anti-corruption risk of the tax system,form a new pattern of comprehensive supervision of the anti-corruption risk,and reduce the probability of corruption in the tax system.