Research On The Problems And Countermeasures Of Discipline Inspection And Supervision Of Grassroots Tax Organs

The discipline inspection and supervision department of the tax system implements the supervision responsibility in the comprehensive and strict governance of the party,it is not only the inevitable requirement of deepening the reform of the discipline inspection and supervision system of the tax system,but also an important measure to promote the innovation of the anti-corruption system and mechanism.The current general situation of the discipline inspection and supervision work of the grass-roots tax authorities is good,and the construction of the party conduct and clean government and the anti-corruption work have continuously made new and obvious achievements,and has always maintained a good momentum of development.Since the completion of the reform of the tax collection and management system in 2018,the tax system has continued to face a series of problems such as more complex personnel,more extensive functions,more complex business,greater law enforcement power,and higher tax service requirements.In a complex environment,the risk of tax law enforcement and the risk of clean government have increased sharply,which has brought greater challenges and higher requirements to the tax discipline inspection and supervision work.In 2022,the National Tax System’s Working Conference on the Comprehensive and Strict Governance of the Party proposed that the national tax system should firmly shoulder the political responsibility of strengthening the party’s governance,steadily deepen the pilot reform of the discipline inspection and supervision system,improve the integrated comprehensive supervision system,constantly rectify the atmosphere and eliminate discipline and anti-corruption,take multiple measures to strengthen the synergy and combat effectiveness of the party building departments and discipline inspection institutions,and strive to build a new pattern of "six in one" tax system to comprehensively and strictly govern the party.With the comprehensive implementation of the reform of the discipline inspection and supervision system of the tax system,the discipline inspection and supervision departments of the grass-roots tax authorities are faced with many new situations,new situations and new tasks in terms of their functional performance.How to improve the performance effect of discipline inspection and supervision work of grass-roots tax authorities under the current reform background has become an important research topic.This thesis selects the discipline inspection and supervision work of the grass-roots tax authorities as the research object,and takes the tax bureau of A District of S City as an example,combining the author’s actual work experience and the relevant knowledge of public management learned during school,this thesis adopts the methods of literature analysis,case analysis and investigation,and through the analysis of the current situation of the discipline inspection and supervision work system of the tax bureau of A district of S city,studies and finds the problems in the current discipline inspection and supervision work of the tax bureau of A district of S city,and analyzes the reasons for the problems in the current work,It is mainly due to the difficulties of peer supervision under the dual leadership system,the poor implementation of the mechanism,the poor effectiveness of the incorruptible government education,the lack of awareness of the incorruptible government ideology,the weak construction of the discipline inspection cadre team and other factors that lead to the limited performance of discipline inspection and supervision,resulting in the imperfect discipline inspection system,the imperfect system construction,the relatively simple supervision method,the lack of joint supervision force,and the weak construction of the discipline inspection team.By comparing and analyzing the excellent achievements of discipline inspection and supervision at home and abroad,this thesis summarizes the general situation of anti-corruption work in three foreign countries and the experience of discipline inspection and supervision work in two local tax bureaus,and puts forward five specific countermeasures and suggestions to establish independent tax discipline inspection and supervision institutions,improve the discipline inspection work system,create new supervision methods,build an integrated supervision pattern,and strengthen the construction of cadres,It is expected to provide a more realistic reference basis for the practice of discipline inspection and supervision of grass-roots tax authorities.