Research On Prevention And Control Of Corruption Risks In Grassroots Tax Authorities

With the development of China’s economy and society,corruption issues have occurred from time to time,bringing a series of negative impacts to the society.As the main executor of taxation policies,the grass-roots tax authorities are the multiple departments of integrity risks,and it is very important to prevent and control corruption risk.Based on the theory of internal control,comprehensive risk prevention and control theory and the PDCA theory,we analyze the status quo of the prevention and control of corruption risks of the grassroots tax authorities.According to the questionnaire results of Tianjin grass-roots tax authorities,we analyze the problems and the reasons of integrity risks in grassroots tax authorities.Based on the PDCA method,we put forward the mechanism of the planning phase,implementation phase,inspection phase and implementation phase.The results are: The main problems of the integrity risks in the prevention and control of grassroots tax authorities include:the unbalanced development of integrity risk prevention and control work,the failure to form an overall coordination mechanism;the integrity prevention and control risk assessment work is imperfect and the lack of a sound assessment mechanism;the integrity prevention and control work has a single form,lacking a long-term mechanism for integrity prevention and control;the integrity prevention and control measures are not implemented completely,and there is no sound feedback correction mechanism;the integrity prevention and control work does not form a joint force,and there is no effective external supervision and control mechanism.The integrity prevention and control mechanism established in this study: In the planning stage,identifying the integrity risks,assessing the integrity risk level,establishing an information database of integrity risks,and formulating work plans can provide direction and basis for the prevention and control of corruption risks.In the implementation stage,implementing comprehensive plans and measures for the prevention and control of integrity risks could promote the effective operation of the integrity risk prevention and control system.In the inspection stage,implementing hierarchical supervision and management to comprehensive assess the effect of integrity risk prevention and control.In the revision stage,we would strengthen accountability,reward excellence,punish bad experiences,sum up experiences,and promote the prevention and control of integrity risks.We would form a new dynamic integrity risk prevention and control cycle that focuses on prevention,monitoring,self-improvement,tackling both symptoms and problems,and continuous improvement.