How does discipline inspection intervene in tax cancellation

The tax system is an important economic law enforcement department of the country, which shoulders the important function of gathering wealth for the country. As the discipline inspection and supervision institution of local tax department, how to realize the organic combination of discipline inspection and supervision work and tax work, so as to play a greater role? Combined with the actual tax work, the author talks about the following views.

First, adhering to the idea of service tax is the premise of effectively exerting the role of discipline inspection and supervision.

The discipline inspection and supervision work of the local tax department belongs to the superstructure and has its essential attributes. According to the "Theory of Three Represents" theory and the requirements of Scientific Outlook on Development, the discipline inspection and supervision work of local taxation departments should obey the work of serving the tax center, firmly establish the overall awareness of serving the economic development, firmly establish the judicial awareness of paying equal attention to supervision and protection, firmly establish the legal awareness of handling affairs strictly according to law and discipline, and firmly establish the efficiency awareness of focusing on timeliness and effect. Starting from the objective reality of tax work, the proposal of anti-corruption measures, the determination and implementation of the system should closely follow the main line of tax work, take the promotion of tax center work as the starting point and destination for considering and dealing with problems, and focus on tax laws and regulations, tax professional ethics, professional norms and service economy construction, so as to make these main contents concrete and standardized, and make them become the code of conduct that all tax cadres generally agree with and consciously abide by. According to the requirements of Scientific Outlook on Development, we should correctly treat and deal with the new situation and new problems faced by the local taxation department under the socialist market economy system, pay attention to protecting and mobilizing the enthusiasm of cadres and workers, resolutely safeguard tax policies and measures conducive to economic development, and clearly support and protect cadres who are legally administered and correctly implement tax policies.

Second, deepening the supervision of "two powers" is the key to effectively play the role of discipline inspection and supervision.

Unsupervised power inevitably leads to corruption. In the process of tax law enforcement and administrative management, violations of discipline and regulations occur from time to time, reaching a certain level. Therefore, the discipline inspection and supervision work should closely focus on the tax work center, further strengthen the supervision and restriction on the tax law enforcement power and administrative management power, constantly explore and innovate the mechanism to control corruption, optimize the tax administration environment according to law, and make the discipline inspection and supervision work better serve the tax work.

(1) Establish a strict "two responsibility" system and change "virtual supervision" into "real supervision". Solving the problem of "what to supervise" is the premise of effective supervision. Therefore, it is very important to improve and perfect the effective supervision system. It is necessary to straighten out procedures, clarify powers and responsibilities, establish scientific and reasonable work processes and work norms in all aspects of tax collection and investigation, and establish post responsibility systems for all levels (posts) and personnel. On this basis, improve and perfect the way of fault accountability, establish a scientific evaluation system and incentive mechanism, and effectively change the current situation of unclear division of responsibilities of tax personnel. The establishment of the system ensures that the law enforcement has rules to follow, the power is restricted, the process is supervised and the responsibility is investigated. It can better solve the problems existing in law enforcement in the past, such as attaching importance to power, neglecting responsibility, attaching importance to entity, neglecting procedure, attaching importance to the masses, neglecting leadership, attaching importance to taxpayers and neglecting taxation. It has achieved the goal of preventing corruption from the source and integrating the supervision of "two rights" into daily tax work.

(2) Grasp the weak links in management and change "general supervision" into "key supervision". We should pay attention to studying and mastering the characteristics of "high-risk" occupations of tax authorities and the laws in the operation of "two rights", and the supervision work should penetrate into the tax business, identify the risk points, and supervise and inspect the important links in the tax collection and management process. For example, check the tax registration and tax declaration links to see whether the household registration, region and special management are in place, and whether there are problems of dereliction of duty and dereliction of duty; Check the administrative punishment link, whether there are problems such as abuse of power and arbitrary punishment, and seeking personal gain with taxes; Check the tax link to see if there are problems of unauthorized tax reduction and exemption and chaotic storage levels; Check the tax quota link, whether there are "black-box operation", "eating and getting cards" and other violations; Check whether there are serious dereliction of duty such as false issuance and loss in invoices and tickets; Check the implementation of preferential tax policies, see if there are any problems in the implementation, and find out the problems of violation of discipline. And organically combine with tax inspection, establish a contact system between discipline inspection and tax inspection, and the clues of tax cadres' violation of discipline grasped by tax inspection in investigating tax-related cases should be handed over to the discipline inspection and supervision department in time to form an overall joint force of external inspection and internal inspection.

(3) Adhere to strict accountability and change "soft supervision" into "hard supervision". Whether the investigation can be put in place is the key to determine whether the supervision of "two powers" can be put in place, and it is also an effective measure to solve the problems of lenient supervision and soft supervision. In the process of investigation, it is necessary to determine the corresponding accountability content according to different situations such as inadequate and offside work, unintentional fault and subjective intention, general work fault and serious dereliction of duty, and strictly implement the "three persistences, three oppositions" and "three non-misses", that is, adhere to the seriousness of investigation and oppose randomness; Adhere to the impartiality of the investigation and oppose favoritism; Adhere to the rationality of the investigation and oppose one-sidedness; Don't let go of easy mistakes, repeated mistakes and principled mistakes. Since the beginning of this year, our bureau has continuously improved and strictly implemented the administrative law enforcement responsibility system. * * * organized two inspections and assessments, and investigated 7 1 person respectively, with a cumulative economic penalty of 3,755 yuan. This year, three bureau leaders were jointly investigated, which ensured the authenticity of accountability and the objectivity and fairness of the results. Everyone is convinced and maintains the authority of the "two powers" supervision.

(D) Using modern information technology to change "lagging supervision" into "scientific supervision". With the improvement of tax informatization, the supervision of "two rights" can not only stay in the traditional manual way and the lagging supervision of "person to person", but must be improved and perfected by modern scientific and technological means to realize information sharing and improve efficiency. In recent years, the local tax website of our bureau has improved the transparency of work, unblocked the supervision channels, reduced the interference of human factors, and curbed corruption to a certain extent by opening up a column of open government affairs, publishing a telephone number for supervision and reporting, setting up an electronic report mailbox, and leaving a message column for leaders' letters and visits. For the discipline inspection and supervision work, it is also an important content to keep pace with the times and innovate by actively promoting the information process and attaching great importance to and giving play to the role of modern science and technology in the discipline inspection and supervision work.

Third, strengthening ideological and moral education is an important link to effectively play the role of discipline inspection and supervision.

Under the attack of bad social atmosphere, there are many problems that cannot be ignored in the construction of tax ideological and moral system, which leads to the emergence of major cases in which individual tax cadres participate in or collude with tax evasion and fraud. It not only affects the normal tax order and hinders the normal development of economic construction, but also corrupts social atmosphere and moral fashion, seriously damages the image of local tax revenue and interferes with the smooth progress of tax legalization. Improving the present situation and improving the quality of tax cadres is an inevitable choice to change the present situation and strengthen ideological and moral construction. Ask where the canal is so clear, only the source of living water comes. Only by strictly following the system and requirements of building a clean and honest government, paying close attention to implementation and vigorously carrying forward the working concept of "speaking kindly, paying taxes seriously, paying taxes according to law, and satisfying the people" can the majority of tax cadres truly establish a correct world outlook, outlook on life and values, enhance their ability to distinguish right from wrong, and consciously resist the temptation and erosion of various decadent ideas. Keep in mind the purpose of serving the people, earnestly achieve self-esteem, self-vigilance, introspection and self-motivation, and constantly enhance compliance with morality.

Fourth, strengthening self-construction is the guarantee to effectively play the role of discipline inspection and supervision.

In order to meet the needs of the new situation and give full play to the maximum efficiency of tax revenue from discipline inspection and supervision services, discipline inspection cadres should enhance their sense of responsibility and urgency, and strengthen their self-construction from the following four aspects according to the requirements of the central authorities: higher political awareness, stronger discipline concept, stronger legal concept, more modest and prudent image, affable, respectable and credible: First, raise the starting point. Study hard, study hard, strengthen the theoretical foundation, and improve the ability of analyzing and solving problems, organizing and coordinating, and expressing words and languages. We should take the initiative to intervene in various tax business activities, enhance our perceptual knowledge and practical experience, and make ourselves an expert in discipline inspection and supervision as well as tax business. Only by being fully familiar with the tax business can the supervision work be targeted. The second is to be pragmatic and be a cadre with outstanding work performance. Discipline inspection and supervision can not passively complete the tasks assigned by superiors, but should actively combine the overall situation of the central work and make solid and effective work achievements, so that the role and status of discipline inspection and supervision departments are irreplaceable and indispensable, and achieve "status" and "prestige" with "behavior". Third, be strict with yourself and be honest and diligent cadres. Discipline inspection and supervision work has its particularity. Discipline inspection and supervision cadres must be strict with themselves, standardize their words and deeds, pay attention to maintaining and shaping the image of discipline inspection and supervision cadres, give full play to their exemplary role and show their elegance. Fourth, pay attention to research and be a research-oriented cadre. To achieve "three diligence": brain diligence, leg diligence and hand diligence. "Brain diligence" means being diligent in thinking and being good at summing up, discovering and refining things with regularity from the usual work; "Leg diligence" is a cadre who works hard at the grassroots level, does more investigation and research, and does not make superficial articles; "Hand clothing" is to discuss and analyze some theoretical aspects as much as possible in combination with reality, and pay attention to capturing distinctive and valuable working methods and experiences for promotion and exchange.