Research On The Optimization Of Discipline Inspection And Supervision System Of Harbin Xiangfang District Taxation Bureaus

The taxation discipline inspection and supervision department shall supervise the implementation of the state laws and regulations of the taxation authorities,carry out discipline inspection on the clues of problems that violate the Party discipline and the law of the country,and hold the acts of violating the law and discipline accountable.It provides a strong guarantee for tax authorities to organize fiscal revenue in accordance with the law,and has an effective deterrent effect on the occurrence of corruption.With the occurrence of new situation and new changes,the work of discipline inspection and supervision is gradually advancing in depth,and the level of tax discipline inspection and supervision needs to be improved step by step.On the one hand,changes in the system and mechanism further expand the function of tax collection administration,requiring more standardized tax enforcement,and law enforcement departments will also bear more risks of clean government.On the other hand,after the reform also has a lot of new requirements for discipline inspection work,continue to promote the deepening of the reform of discipline inspection system,perfect the system of the party and state supervision,more accurate and efficient enforcement supervision is imperative,and some of the discipline inspection departments responsibility is not clear,lack of independence,enforcement supervision and the effect is not outstanding,cadres initiative is poor,still exist such problems as a professional,serious influence since the commitment and job performance.Based on the summary of domestic and foreign corruption theories and related discipline inspection and supervision theories,this paper makes a research plan.Through the comparison and reference method,the investigation research method,combined with the current situation of the discipline inspection and supervision work of Xiangfang tax bureau,analyzes the shortcomings of the current work,and analyzes the shortcomings of the current work The main reasons are the unclear responsibilities under the dual leadership system,the lack of independence of discipline inspection departments,the lack of awareness of clean and honest government,and the weak ability and quality of discipline inspection and supervision team,which lead to the problems of unclear responsibility specification,weak supervision force and imperfect internal construction.By analyzing and learning from the excellent achievements of national discipline inspection and supervision work,this paper summarizes the discipline inspection and supervision work experience of three provinces in China,and combs the Enlightenment of successful experience of discipline inspection and supervision in advanced provinces.Combined with the actual situation of discipline inspection and supervision work of Xiangfang tax bureau,it further improves the discipline inspection and supervision work system,further clarifies the responsibility and optimizes the working mechanism by improving the work standard We should improve the internal supervision mechanism,expand the external supervision,strive to build a high-quality professional team,and gradually realize the optimization and upgrading of discipline inspection and supervision.