How to strengthen integrity education

Integrity education is the most important, direct and effective way to strengthen the construction of party style and clean government and prevent the occurrence of corruption. It is the basic work of fighting corruption and promoting integrity. The local tax department is the country's economic law enforcement agency. When dealing with the economy, how to "always walk by the river without getting your shoes wet", put the work in front, win the initiative, and actively build a solid line of defense for local tax cadres to be honest and self-disciplined has always been Questions that the author is thinking about. Now, combined with the actual situation of local taxation work, I would like to talk about my own understanding and opinions on how to further strengthen anti-corruption education under the new situation, enhance the pertinence and effectiveness of education, and continuously promote the construction of party style and clean government.

1. Strengthen awareness of the importance of building party style and clean government

Building party style and clean government is a very complex systematic project. Education is the foundation, the legal system is the guarantee, and supervision is the key. Only by taking a three-pronged approach and taking multiple measures simultaneously can the anti-corruption work truly achieve results. Power is a double-edged sword. If used well, it can govern and prosper the country and benefit the people; if used carelessly, it can ruin one's reputation and bring disaster to the country and the people. The local tax department is the financial backbone of local economic development. It undertakes the glorious mission of “gathering money for the country and enforcing the law for the people.” It exercises tax law enforcement power on behalf of the country and directly faces and comes into contact with the broad masses of the people. Fairness and unfairness may affect the image of local tax authorities and harm their own interests from a small perspective, but may affect the fundamental interests of the broad masses of the people from a large perspective. If corruption cannot be effectively prevented and punished, it will be impossible for the entire cadre team to manage taxes in accordance with the law, and it will be impossible to achieve "collection of all tax revenue". "Favor tax" and "relationship tax" will continue to spread, and taxes will be lost. will be lost, and it will be difficult to shoulder the heavy responsibility of local tax collection, which will ultimately affect the healthy development of the county economy. Therefore, it is even more imperative to strengthen the construction of a clean government in the new era. There is a long way to go. Only by doing a good job in building a clean government and anti-corruption work to ensure that local tax cadres strengthen their ideals and beliefs, adhere to the party's purpose, serve the people diligently, and serve the public with integrity. , Only in this way can we effectively improve the cohesion and combat effectiveness of the local tax team, ensure the efficient "smooth flow of government orders", and better implement the party and the country's series of lines, principles, policies and various requirements for local tax work.

The current problems and reasons for the construction of party style and clean government

The problems existing in the work of building party style and clean government in local taxation departments are mainly as follows: the awareness of source prevention is not strong, and education is just a formality. Insufficient supervision and insufficient accountability have resulted in a small number of local tax cadres having a weak sense of law and discipline and a weak sense of integrity and self-discipline. Tax dishonesty, tax abuse for personal gain, and violations of laws and disciplines still occur from time to time; a few comrades do not have a strong sense of the overall situation, The work skills are low, the service awareness is poor, and the "uncertain, cold, horizontal, and hard" service attitude and loose discipline of individual tax service windows still exist to varying degrees, which seriously affects the image of the local tax department. Analyzing the above problems, there are many reasons, but fundamentally speaking, inadequate education, imperfect systems, ineffective supervision, and inadequate management are the main reasons for these problems.

(1) Not paying enough attention. Some of our leading cadres do not have a high understanding of the work of party style and clean government education, do not pay enough attention to it, lack a sense of responsibility, a sense of urgency, and are unable to take a long-term view; some cadres have vague or even wrong understandings of right and wrong, and one-sided views on anti-corruption and upholding integrity The key target and focus of education are leading cadres; some cadres are not interested in learning and education on party and government integrity, and are not very enthusiastic about conscious participation. They learn education in a graphical format, go through the motions, and always use various excuses to avoid learning and receiving education, which has seriously affected the The quality and effectiveness of integrity education.

(2) The content lacks innovation. Party style and clean government education lacks work innovation, and the educational content is divorced from reality and is not highly targeted. It is impossible to carry out anti-corruption learning and education activities in a targeted and predictable manner based on the actual situation of the unit. Instead of organically unifying the nature, theory, etc. of building party style and clean government with cultural forms, they apply it mechanically, focusing on clean government and focusing on culture, making clean government education an empty slogan that is not very infectious and lacks Educational affinity.

(3) The focus is not prominent enough. There is no reasonable classification of the targets of the integrity education assessment. Leading cadres who were originally key education targets have become blind spots in the education assessment in actual work. That is to say: there are many educators and few being educated, and there are many evaluators and few being evaluated, which has led to the weakening of some leading cadres' awareness of integrity and self-discipline.

(4) Inadequate implementation of the system.

The system of party conduct and clean government has not been well implemented. Some comrades turned a blind eye to the provisions of the system and treated them indifferently, making the rules and regulations useless. Human factors still play a big role in tax management, such as tax assessment, invoice management, tax assessment, etc., which all give staff certain rights. However, the supervision and restriction mechanism in these aspects is not sound enough and the constraints are relatively weak.

(5) The scope of supervision is not wide. The process supervision of all aspects of tax handling and law enforcement procedures of tax cadres needs to be further strengthened at work. Although law enforcement supervision and law enforcement inspections are combined into one every quarter, some inspectors are motivated to complete their tasks and cope with the situation. In this state, I am afraid of offending others, so I avoid the important things and find trivial things to do perfunctoryly. I cannot withstand the review of the superior department. In addition, there are still loopholes in the "eight-hour outside" behavior supervision of local tax cadres, leaving gaps and opportunities for individual cadres with inflated selfish desires, leading to unethical tax behavior such as "taking credit cards and paying taxes" And phenomena such as collecting "favor taxes" and imposing "favor money" penalties.

(6) Punishment is not strict. Punishment of violations of laws and disciplines "is too lenient and too soft". At present, there is a widespread abnormal mentality regarding corruption issues. They believe that some minor issues are not considered corruption and are not surprising and are not worth mentioning. When problems are discovered, they try every means to cover them up. "Qualitative change", it's too late to regret it.

3. Measures and methods for innovating clean government education methods

Integrity education work is a detailed and practical work, a work that "moistens things quietly" and has a phased and long-term nature. The characteristics of sex and arduousness are that work in the ideological field is relatively "virtual", relatively "soft" and relatively "abstract". The quality of anti-corruption education is directly related to the overall situation of anti-corruption and upholding integrity. To this end, we must not only adhere to the methods that have been effective in the past, but also deeply explore new education methods and build an all-round, three-dimensional clean government propaganda and education network to truly enhance the effectiveness of clean government education and create a situation where everyone thinks about honesty and integrity. Promoting and cultivating a clean government cultural atmosphere and serving as the starting point and foothold of all work.

(1) Strengthening education and doing a good job in ideological and political work are important prerequisites for building a strong ideological and moral defense against corruption and change.

Ideology is the forerunner of action. To build a defense line for clean law enforcement and anti-corruption, we should start from the actual thoughts of cadres themselves and influence their thoughts and behaviors through various forms of indoctrination, penetration, and subtle influence, so as to strengthen cadres' resistance to corruption and anti-corruption. , the ability to distinguish right from wrong, and encourage the development of the habit of being willing to be supervised. Ideals and beliefs are the spiritual "calcium" of Communists. If ideals and beliefs are not firm, there will be a spiritual lack of "calcium" and "rickets." A large number of facts show that some party members and cadres have embarked on the path of violating laws and disciplines, and have problems of one kind or another. In the final analysis, they are confused in their beliefs, spiritually lost, and "want to be corrupt" at the root of their thinking. Therefore, we must grasp the laws and characteristics of ideological and political work under the new situation, innovate educational methods, enrich educational content, and ensure educational coverage based on the ideological status of local tax cadres, so that education can truly penetrate the ears, brains, and hearts.

First, we must do a good job in regular education, ensure that there are routines in publicity, and enhance the pertinence and vividness of education. In terms of education objects, we must adhere to the combination of general and individual, focusing on key links and personnel in key positions; in terms of educational content, we must determine the educational content based on the work and responsibilities performed by cadres, and strengthen theoretical learning based on reality, Strengthen the education of ideals, beliefs and purposes, Party style and discipline, and integrity and self-discipline, conscientiously study the Party Constitution and strictly abide by the Party Constitution, establish a correct world view and values, and guide cadres to calculate the "six accounts"; in terms of education methods, we must strengthen Party style and clean government Education is incorporated into the learning content of the theoretical group of the Party Committee Central Committee and included in cadre training courses, and cadres’ awareness of integrity is improved through various forms such as political study, party classes, study reports, anti-corruption speeches, and reading anti-corruption books.

The second is to do a good job in "two-sided" education, so that there are models in learning, and the demonstration and warning of education are enhanced. Keeping the alarm bell ringing and taking precautions against subtle changes are an indispensable part of anti-corruption.

On the one hand, in accordance with the goals of model education, we must focus on learning, discovering and cultivating advanced models around us, so that local tax cadres can learn from role models, have direction, and make full use of positive education to guide and inspire people; on the other hand, we must also use negative models Educate and warn people, make full use of the disciplinary and law-breaking cases that happen around us, are real enough to touch the sensory nerves, and use cases to make cadres feel shocked mentally and spiritually, and deeply analyze their breach of moral defense lines and transgressions. The transformation process of the boundaries of party discipline and state law and the serious consequences of "if one person is not honest, the whole family is not harmonious", play the role of "integrity turns into rain, moistening things silently", constantly enhancing the consciousness of observing discipline and law and the ability to resist corruption and prevent degeneration.

Third, those who teach others should first consciously obey. Organizers of political study and ideological education can only practice it, take the lead in practicing the party's theory, and be a model enforcer of clean government and discipline. Only then can the masses be convinced and spontaneously obey.

(2) Accelerate system innovation and mechanism improvement to effectively provide strong institutional guarantee for the construction of party style and clean government.

If you can’t manage people well, it’s fundamental to use systems to manage people. At present, corruption problems occur frequently, and a very important reason is that the system is not perfect, management is not strict, and implementation is not in place, leaving gaps for corruption to breed. If we want to build a strong "firewall" against corruption, we must ultimately focus on the system, improve and innovate the system, and implement the system properly. It is not only static management, but more importantly, dynamic prevention. Targeting the weak links in the operation of power and the parts prone to corruption, we should further standardize the operation of power, improve the restraint mechanism, enhance the effectiveness of the system, and promote the prevention and punishment of corruption from the source. Institutional reform and innovation.

First, in accordance with the overall requirements for establishing and improving a punishment and prevention system for corruption that pays equal attention to education, systems, and supervision, we will further improve systems such as collection and administration business processes, responsibility area management, and tax preferential policy implementation management, and improve the standardized management of collection and administration business. level; it is necessary to improve and perfect the internal control process, incorporate corruption prevention requirements into all aspects of local taxation agencies’ internal management and tax law enforcement supervision, and integrate the punishment and prevention system into the entire process of cadre management; improve the job responsibility system, clarify the division of responsibilities, and optimize the supervision process. It is necessary to decompose and restrict powers, and to ensure the connection of all links, so as to form a strict and efficient supervision and assessment method, and gradually establish a unified daily supervision mechanism for all aspects of tax law enforcement before, during and after the event; it is necessary to Sort out and classify the statutory discretionary power in administrative law enforcement, reduce the discretionary choice space from the source based on the actual work, and effectively solve the problem of arbitrary law enforcement; it is necessary to strengthen the management and management of key links and key positions in conjunction with job responsibilities. Supervise, carefully identify job risk points, formulate corresponding job integrity codes of conduct, effectively eliminate management loopholes, improve work efficiency, and achieve standardization and standardization of internal management.

The second is to further improve the democratic decision-making system, comprehensively establish an effective power check and balance mechanism, enhance the democracy and transparency of decision-making, prevent "black-box operations" and personal final say; strictly implement the responsibility of building a clean and honest government system, and all levels of staff sign responsibility certificates for the construction of party style and clean government; the performance of the responsibility system for the construction of party style and clean government is an important part of the year-end assessment of units and individuals, and a one-vote veto system is implemented. Adhere to the principle of scientific and democratic decision-making, improve the democratic, open, competitive and merit-based selection and employment mechanism to prevent oversight in employment.

The third is to further improve the property management system. Further strengthen the tracking and audit management of fund use, government procurement, infrastructure projects, etc., standardize and restrict financial operations, strictly review and approve authority, clarify management and control responsibilities, and establish specialized agencies to monitor major fund operations, major project procurement, important administrative licenses, and penalty items Make collective decisions on other matters to prevent decision-making errors. Strive to form a mechanism that uses systems to regulate political behavior, handles affairs according to systems, and relies on systems to manage people.

(3) Strengthen supervision and restriction and improve the scientific nature and effectiveness of supervision.

It is necessary to combine scientific allocation of power with effective supervision, improve supervision methods, increase supervision intensity, strengthen process supervision, and form a tight supervision network. Discipline inspection and supervision departments must actively play their functional roles, effectively perform their supervisory duties, be bold in supervision, dare to supervise, be diligent in supervision, and strengthen supervision of tax law enforcement and administrative management rights.

First, we must establish a "two powers" supervision and restriction target management system in accordance with the ideas of scientifically setting up posts, assigning responsibilities to people, quantitative assessment, easy operation, accountability, and strict rewards and punishments.

Establish a detailed job responsibility management system, assign responsibilities to each department, clarify each tax cadre, and establish an effective operating mechanism of "whoever performs the functions and who is responsible for the responsibilities".

The second is to continuously improve a series of intra-party democratic supervision systems such as the party group democratic life meeting system, the major event reporting system for leading cadres, the diligence and integrity publicity system, the conversation and admonishment system, and the in-service and out-of-office audit system. ; On the basis of establishing a correction, evaluation, and improvement mechanism and establishing a supervisory system such as party style and integrity supervisors, we must increase the intensity of petitions and public opinion supervision, place power under strict supervision, and further improve the petition reporting on online platforms. Complaint handling, work style evaluation, risk prevention and control management and other functions continuously enhance the public transparency of the exercise of power.

The third is to regularly invite specially invited inspectors, party and government leaders, grassroots party members, and taxpayers to come to discuss "finding faults" and effectively play the role of social supervision. Taking democratic review of political trends as the starting point and end point of promoting work, we will solidly carry out work to correct unhealthy practices in the industry, and adopt forms such as household visits, questionnaire surveys, and overt and covert visits to promote administration according to law. Through various forms such as open taxation and sunshine taxation, the outside world can understand and become familiar with the internal facilities and division of labor of tax authorities, understand the procedures and operating methods of taxation business, and deal with the integrity and rectification issues reported by the masses in a timely manner. There are echoes and pieces of feedback.

The fourth is to pay close attention to the construction of work style, starting from publicity and education, learning from the advanced and setting an example, and carrying out the "Creating the First and Striving for Excellence" activities, comprehensively evaluating the work style and work style construction, and allowing all cadres and workers to compare with the requirements of their superiors. , check deficiencies and problems against advanced units, and summarize and summarize through a comprehensive inspection and serious self-search of the work, discipline enforcement and party style and clean government construction in recent years. On the basis of identifying the correct problems, we insist on conscientious rectification. We will not let go if the discovered problems are not rectified, we will not let them go if the problems are not rectified in place, and we will not let them go if the accountability is not strict. On this basis, we will intensify open and covert investigations and strictly investigate violations of disciplines and regulations.

(4) Implementing extended management and supervision is the key to strengthening the construction of party style and clean government.

The supervision of the party style and clean government construction of tax cadres should not only be limited to the eight hours at work, but also extend to the entire life process of cadres; it should not be limited to the handling of tax affairs, but also It should be extended to the operation process of daily affairs; it should not only be limited to the tax cadres themselves, but also extend to the tax cadres’ families, including the cadres’ wives, children, and immediate relatives. We should vigorously promote family support for integrity. Looking at the many high-ranking officials who have problems, most of them are inseparable from "internal helpers" and relatives. A family is a small society, and whether the small environment is "clean" or not has a very significant constraining effect on the cadres themselves. Therefore, building a strong ideological defense line for cadres is also inseparable from the education of their spouses and children.

First, hold family symposiums from time to time to enhance the legal perspective, broaden their horizons, and raise their awareness by studying documents, reporting cases, and reporting on work. Form internal and external collaboration, overall linkage, and jointly create an atmosphere for building a clean government. The second is to strengthen the declaration of important events for local tax cadres, and strengthen preventive education work before holidays and weddings and funerals, so as to truly prepare for a rainy day and prevent the slightest change.

(5) Highlight the characteristics of local taxation and effectively strengthen the construction of a clean government culture.

The construction of a clean government culture has always been an important measure for the construction of party style and clean government, and it is also a good medicine for preventing clean government accidents. We must adhere to the people-oriented approach, regard position construction as an important carrier of the construction of a clean government culture, and effectively implement the "solid foundation" project of the construction of a clean government culture. It is necessary to combine the actual work of local taxation, adhere to educational and entertaining cultural and sports activities as the starting point, improve the moral cultivation of local taxation cadres as the starting point and foothold, combine anti-corruption education with the construction of anti-corruption culture, and give full play to the penetration, influence and influence of advanced culture The radiation effect is to subtly educate, influence and guide cadres and workers to build a solid ideological and moral defense line through a series of cultural and sports activities that are healthy, popular, and colorful, and with the help of the vivid and flexible characteristics of the agency culture, so that the majority of cadres can participate in the activities in the process of Receive infection and education, create a strong cultural atmosphere of clean government, and achieve a silent effect of moisturizing things.

The first is early warning education. Implement an anti-corruption reminder system, set up reminder boards, and regularly remind people of anti-corruption mottos and aphorisms. Decorate various placards with mottos on clean government in the office building area to establish a lively and lively "corridor of clean government culture" that cadres love to hear and see.

Establish a database of clean government mottos and aphorisms on the local website for local taxation cadres to learn and warn. During major holidays such as New Year's Day, Spring Festival, May Day, and National Day, local tax personnel should be reminded to "carry out anti-corruption cultural and educational activities, strengthen self-supervision, and keep in mind anti-corruption disciplines" to prevent the occurrence of "holiday diseases."

The second is report-based education. Listen to special reports on situation education and clean government construction every quarter, organize a taxpayer questionnaire every six months, organize law enforcement officers to report on their work and integrity to taxpayers, leading cadres to report on their work and integrity to cadres and workers, and democratic evaluation and discussion of integrity every year. Actively accept the supervision of internal cadres, employees and taxpayers, and combine anti-corruption education with face-to-face communication.

The third is self-police education. Ask each local tax cadre and employee to write an anti-corruption aphorism or motto that they think best reflects the professional characteristics of the position, make it into a nameplate and put it on the desk to remind themselves at all times; compile the collected aphorisms into a booklet and distribute it to All sectors of society and taxpayers, or placed in various tax service offices (points), consciously accept public supervision; organize anti-corruption song competitions to encourage tax personnel to learn to sing anti-corruption songs, compare the lyrics, and self-motivate themselves to prevent mistakes.

The fourth is perceptual education. Regularly organize local tax cadres to visit prisons, carry out "patriotism education base" tours, hold special lectures on prevention of occupational crimes, watch anti-corruption films, audio-visual films, etc., analyze typical cases from both positive and negative aspects, draw lessons from them, and enable everyone to receive education from them , learn lessons, understand life, and establish the spiritual concept of "honesty, honor, corruption, shame".

The fifth is online education. Make full use of the advantages of existing computer resources to set up and open columns such as "Integrity Forum, Mirror of Past and Present, Diligence and Integrity Style, Cartoon Warnings, Anti-Corruption Cases" to provide a platform for local tax cadres to communicate and learn about integrity.

(6) We must unswervingly punish corruption and form a strict and clear reward and punishment mechanism.

Prevention and punishment are two important tasks that complement each other and promote each other in anti-corruption work. Effective prevention itself requires serious punishment, and serious punishment is conducive to effective prevention. Only with strong punishment can the persuasive power of education, the binding force of the system and the deterrent power of supervision be enhanced.

First, continue to increase assessment efforts to consolidate and expand the results of party style and clean government education. The party group must attach great importance to anti-corruption education and incorporate anti-corruption education into the overall plan of ideological and political work. Establish and improve a leadership mechanism in which the main leaders personally take charge, the leaders in charge are responsible for specific work, the discipline inspection and supervision departments organize and coordinate, and other departments each assume their own responsibilities and work together to ensure complete management. It is necessary to establish and improve the administrative law enforcement responsibility system, implement a series of responsibility systems such as one post with dual responsibilities, a responsibility system for building party style and clean government, and a responsibility system for investigating administrative law enforcement errors;

The second is to increase the intensity of investigating cases so that A large number of local tax cadres have received education. On the one hand, we must focus on solving the outstanding problems reported by taxpayers, seriously investigate and deal with unfair tax practices, illegal law enforcement, etc., and resolutely prevent and correct unhealthy tendencies that harm the interests of taxpayers; on the other hand, we must strictly investigate and increase accountability. The intensity of accountability should not only resolutely investigate and deal with cases of local tax cadres violating disciplines and laws, but also seriously hold accountable leading cadres who neglect management, neglect their duties, truly eradicate the soil that breeds corruption from the source, and strive to improve the party style and clean government construction of the local tax system to the next level.

Third, in accordance with the principle of combining education and punishment, in addition to increasing the rectification of illegal and irregular behaviors, it is also necessary to strengthen the analysis and research of systemic and tendentious problems to maximize prevention. The occurrence of law enforcement errors. Those who constitute a crime must be transferred to judicial organs for investigation of criminal responsibility in accordance with the law, and there will be no mercy. Only in this way can the rigidity of discipline be reflected, have a deterrent effect, and ultimately reduce and curb the occurrence of disciplinary and illegal cases.