Research On The Effectiveness,problems And Countermeasures Of The Inspection Of The Grassroots Taxation System ——Taking D City As An Example

This paper takes inspection practice in the grassroots taxation system as an entry point,studies the dilemmas and bottlenecks faced in the examination implementation,and puts forward targeted suggestions to improve inspection work.Based on sorting out the situation of inspection work in the taxation system of D city,this paper uses the "Smith’s Policy Implementation Process Model" of public policy implementation theory as an analytical tool.Through the four dimensions of "ideal policy","executing authority","target group" and "environmental factor",the outstanding problems existing in the inspection work of the current grassroots tax system are sorted out: The combination of the inspection system and the grassroots practice needs to be strengthened;the inspection norms and standards need to be unified;there is a lack of a coordination mechanism for multi-department coordination;the positioning of political inspections is inaccurate;the inspection team lacks professionalism and stability;the inspection ways and means need to be improved;the cooperation of the inspected units needs to be improved;the difficulty in promoting the rectification and reform of inspection;the difficulty in implementing accountability treatment;the inefficient use of results;the lack of awareness of the main responsibility of the party organization;and the lack of a strong culture of inspection,etc.Based on finding problems and analyzing the reasons,combined with the work orientation of "comprehensive and strict governance of the party in the last mile",this paper puts forward countermeasures and suggestions for improving the inspection work of the grassroots taxation system:Refine and improve the inspection system;standardize inspection standards;solve the problem of unified supervision;strengthen the positioning of political inspections;improve inspection ways and means;coordinate and integrate supervision resources;strengthen the construction of inspection teams;actively cooperate with inspected party organizations.In this way,we will promote inspection and rectification,strengthen the supervision of inspection power,deepen the application of inspection results,and create an intense inspection cultural atmosphere.Through these methods,it can provide reference for the inspection work of the taxation system to promote the continuous improvement of the grassroots intra-party supervision system.