In recent years,different industries and fields at home and abroad have attached great importance to the prevention and control of corruption risks.Since the 18 th National Congress of the Communist Party of my country,various departments at all levels in our country have also made great progress in the construction of party style and clean government and the fight against corruption through continuous efforts.As an important public functional department in the country’s social and economic development,the taxation department has two major functions of administrative law enforcement and economic management.Due to its strong professionalism and great power,if there is no effective supervision,it is very easy to form corruption in the process of tax law enforcement and administrative management under strong temptation.In recent years,various tax system reforms have been continuously promoted.On the one hand,the workload of grassroots taxation departments has increased sharply.On the other hand,there will inevitably be loopholes in the policy system during the reform process.Therefore,grassroots taxation departments are facing more severe challenges.The prevention and control of integrity risks in the work of taxation departments has also attracted the attention of people from all walks of life.Doing a good job in the prevention and control of integrity risks is of great significance to the maintenance of the image of grassroots tax authorities and the exercise of taxation powers by taxation system staff.Although there are currently many means of supervision and prevention for taxation departments,it is sometimes difficult to find problems in a timely manner in the face of various specific situations in the work of grassroots taxation departments.Therefore,the tax department must continue to improve the external supervision and internal prevention and control work system,with risk screening and prevention as the main direction.By discovering the problems and reasons for the prevention and control of integrity risks in the grassroots taxation departments at the current stage,we can improve the internal working systems,processes and standards in a targeted manner and implement them effectively.Combined with a more complete external supervision mechanism,we will focus on building a closed-loop risk response process,effectively standardize the taxation department’s administration according to law,ensure the legal operation of state power,and truly practice the purpose of "collecting wealth for the country and collecting taxes for the people".Based on the current situation of Y county tax bureau’s anti-corruption risk prevention and control,this paper points out that Y county tax bureau has unsatisfactory internal control environment,loopholes in risk assessment,limitations of control activities,and imperfect information and communication mechanism in the work of anti-corruption risk prevention and control.,Inadequate internal supervision and other issues,and analyzed the reasons for the existing problems,including immature cultural system of risk prevention and control of clean government,insufficient business training,local government intervention,imperfect system construction,backward level of information technology for risk prevention and control,supervision and accountability The mechanism is not perfect,etc.On the basis of drawing lessons from the experience of domestic and foreign tax integrity risk prevention and control,it is proposed to build a system of restriction,supervision,behavioral constraints,institutional guarantees,technological support,basic guarantees,and effect evaluation,hoping to help the quality and efficiency of grassroots taxation departments in the prevention and control of integrity risks.. |