How to strengthen the education of clean government

Clean government education is the most important, direct and effective way to strengthen clean government construction and prevent corruption, and it is also the basic work of anti-corruption. The local tax department is the national economic law enforcement agency. When dealing with economic problems, how to "always walk by the river, just don't wet your shoes", walk in front of the work, win the initiative, and actively build a solid defense line for local tax cadres to be honest and self-disciplined, has always been the problem that the author thinks about. Based on the practice of local tax work, this paper talks about my own understanding and views on how to further strengthen the education of clean government, enhance the pertinence and effectiveness of education, and continuously promote the construction of clean government.

First, strengthen the understanding of the importance of building a clean and honest party style.

The construction of party style and clean government is a very complicated systematic project. Education is the foundation, legal system is the guarantee and supervision is the key. Only with a three-pronged approach and a multi-pronged approach can the anti-corruption work really achieve results. Power is a double-edged sword. If it is used well, it can run the country and the country and benefit the people. If it is used carelessly, it will be ruined and bring disaster to the country and the people. The local tax department is the financial pillar of local economic development, and undertakes the glorious mission of "gathering wealth for the country and enforcing law for the people". It exercises the right of tax enforcement on behalf of the country, directly faces and contacts the broad masses of the people, is honest, fair and just, affects the image of local tax from a small point, harms its own interests, and is related to the fundamental interests of the broad masses of the people from a big point. If corruption is not effectively prevented and punished, it will be impossible for the whole cadre team to administer taxes according to law and realize "all due". "Human tax" and "relationship tax" will continue to spread, and tax revenue will be lost, making it difficult to undertake the heavy responsibility of local tax collection and management, which will eventually affect the healthy development of county economy. Therefore, it is imperative to strengthen the construction of a clean government in the new period, with a long way to go. Only by earnestly doing a good job in building a clean government and fighting corruption, and ensuring that local tax cadres are firm in ideals and beliefs, adhere to the party's purpose, be diligent for the people, be honest and clean, can we effectively improve the cohesion and combat effectiveness of local tax teams, ensure the efficient "smooth implementation of government decrees", and better implement a series of lines, principles, policies and requirements of the party and the state for local tax work.

Problems and causes of current party style and clean government construction

The main problems existing in the work of building a clean and honest government in the local taxation department are: the awareness of source prevention is not strong, education is a mere formality, supervision is not strong enough, and accountability is not in place, which leads to the weak awareness of law and discipline, honesty and self-discipline, tax evasion, tax for personal gain and violations of laws and regulations still occur from time to time; A few comrades have a weak sense of the overall situation, low work skills and poor sense of service. The phenomenon that the service attitude and discipline of individual tax service windows are "raw, cold, horizontal and hard" still exists to varying degrees, which seriously affects the image of local tax departments. There are many reasons for the above problems, but fundamentally speaking, the main reasons for these problems are imperfect education, imperfect system, weak supervision and inadequate management.

Not enough attention. Some of our leading cadres do not have a high understanding of the party's work style and clean government education, pay insufficient attention to it, lack a sense of responsibility and urgency, and cannot focus on the long-term; Some cadres are vague or even wrong in judging right and wrong, and unilaterally believe that the key targets of anti-corruption work and education are leading cadres; Some cadres are not interested in the study and education of party and government integrity, and their enthusiasm for consciously participating is not high. They always go through the venue to learn and educate, and always evade learning and receive education for various reasons, which seriously affects the quality and effect of anti-corruption education.

(2) Lack of innovation in content. The education of party style and clean government lacks work innovation, the educational content is divorced from reality, and the pertinence is not strong. Can not be combined with the actual unit, targeted and predictable to carry out anti-corruption learning and education activities. Instead of organically unifying the nature, theory and cultural form of the party's work style and clean government construction, it applies it mechanically, focusing on clean government and culture, making clean government education an empty slogan with weak appeal and lack of educational affinity.

(3) the focus is not prominent enough. Leading cadres, who were originally key education targets, did not reasonably classify the assessment targets of clean government education, but in practical work, they became blind spots in education assessment. That is, there are more educators, fewer educatees, more examiners and fewer candidates, which makes some leading cadres' awareness of honesty and self-discipline fade.

(4) The implementation of the system is weak. The system of party style and clean government has not been well implemented, and some comrades have turned a blind eye to the system provisions, making the rules and regulations ineffective. Human factors still play a great role in tax management, such as tax verification, invoice management, tax assessment and so on. , all give employees certain rights, but the supervision and restriction mechanism in these aspects is not perfect enough and the constraints are weak.

(5) The scope of supervision is not wide. In the work, the process supervision of tax enforcement procedures for tax cadres needs to be further strengthened. Although there are law enforcement supervision and inspection every quarter, some inspectors are afraid of offending people out of the task, coping with the situation, avoiding the heavy and ignoring the light, and finding some trivial things to perfunctory, which can not stand the examination of higher authorities. In addition, there are loopholes in the supervision of local tax cadres' behavior beyond eight hours, leaving gaps and opportunities for individual cadres with inflated selfish desires, leading to the phenomenon of "paying the bill card", collecting "human tax" and punishing "human money".

(6) The punishment is not strict. Punishing violations of law and discipline is "losing to leniency and losing to softness". At present, there is an abnormal psychology about corruption, which thinks that some small problems are not corruption, normal and not worth mentioning; When you find a problem, you try to cover it up. "Don't wash your dirty linen in public", once "qualitative change", it's too late to regret.

Third, innovative measures to clean government education methods

The work of clean government education is a fine and practical work, which has the characteristics of stage, long-term and arduous, and is relatively "virtual", "soft" and "abstract" in the ideological field. The quality of clean government education is directly related to the overall situation of anti-corruption construction. Therefore, we should not only adhere to the effective practices in the past, but also explore new educational methods, build an all-round and three-dimensional anti-corruption education network, truly enhance the effectiveness of anti-corruption education, and form an anti-corruption cultural atmosphere in which everyone thinks about honesty, advocates honesty and maintains honesty, and take it as the starting point and the end result of all work.

(1) Strengthening education and doing a good job in ideological and political work is an important prerequisite for building an ideological and moral defense line against corruption and degeneration.

Thought is the forerunner of action. To build a solid line of defense against corruption and change, we should proceed from cadres' own ideological reality, influence their thoughts and behaviors through various forms of indoctrination, infiltration and subtle influence, enhance their ability to resist corruption and change, distinguish right from wrong, and promote the habit of being supervised. Ideals and beliefs are the spiritual "calcium" of party member. If ideals and beliefs are not firm, there will be a lack of "calcium" in the spirit, and you will get "rickets". A large number of facts show that some cadres in party member have embarked on the road of violating the law and discipline, and there have been such and such problems. In the final analysis, the ideological root of their confusion in faith and spirit is "corruption thought" Therefore, we should grasp the laws and characteristics of ideological and political work under the new situation, innovate educational methods, enrich educational content, ensure educational coverage, and make education truly accessible.

First, do a good job in regular education, make it routine and enhance the pertinence and vividness of education. On the educational object, we should adhere to the combination of universality and individuality, focusing on key links and personnel in key positions; In terms of educational content, we should determine the educational content according to the work and duties performed by cadres, strengthen theoretical study, strengthen the education of ideals and beliefs, the education of party style and discipline, and the education of honesty and self-discipline, earnestly study party constitution, strictly abide by party constitution, establish a correct world outlook and values, and guide cadres to calculate "six accounts"; In the way of education, we should incorporate the education of party style and clean government into the theoretical study content and cadre training courses of the central group of the Party Committee, and improve the cadres' awareness of clean government through political study, party classes, study reports, clean government speeches, reading clean government books and other forms.

The second is to do a good job in "two-sided" education, so as to learn from typical examples and enhance the demonstration and warning role of education. It is an indispensable part of anti-corruption to keep the alarm bell ringing and prevent the delay. On the one hand, according to the typical educational objectives, we should pay attention to learning, discovering and cultivating advanced models around us, so that local tax cadres can set an example and catch up, and make full use of positive education to guide and motivate people; On the other hand, we should also use negative examples to educate and warn people, make full use of cases of violation of discipline and law that happen around us and touch the senses, so that cadres can be shocked by the cases ideologically and spiritually, and deeply analyze the transformation process of breaking through the moral defense line and crossing the boundaries of party discipline and state law, as well as "one person is not cheap, and the whole family is not round", so as to achieve the goal of "hardships and hardships, moistening things quietly"

Third, teachers themselves should first consciously obey. Organizers of political study and ideological education can only take the lead in practicing the party's theory and be exemplary executors of clean government discipline. Only in this way can we convince the masses and let them abide by it spontaneously.

(2) Accelerate institutional innovation and mechanism improvement, and effectively provide a strong institutional guarantee for building a clean and honest party style.

People manage people, but they can't manage people well. Managing talents with system is fundamental. At present, corruption is frequent, and a very important reason is that the system is imperfect, the management is not strict, and the implementation is not in place, leaving a gap for corruption. If we want to build a "firewall" against corruption, we should eventually settle down from the system, suit the remedy to the case in the improvement and innovation of the system, and settle down in the implementation of the system. Not only static management, but also dynamic prevention. In view of the weak links and corruption-prone parts of power operation, we should further standardize power operation, improve the restraint mechanism, enhance the effectiveness of the system, promote institutional reform and innovation, and prevent and punish corruption from the source.

First, in accordance with the overall requirements of establishing and improving a system of punishing and preventing corruption that pays equal attention to education, system and supervision, we will further improve the system of business process of tax collection and management, the implementation and management of tax preferential policies, and improve the standardized management level of tax collection and management; It is necessary to improve the internal control process, implement the requirements of preventing corruption in all aspects of internal management and tax law enforcement supervision of local tax authorities, and integrate the punishment and prevention system into the whole process of cadre management; Improve the post responsibility system, clarify the division of responsibilities, optimize the supervision process, not only decompose the restrictive power, but also ensure the connection of all links, thus forming a strict and efficient supervision and assessment method, and gradually establishing a unified daily supervision mechanism for all links of tax law enforcement; It is necessary to sort out and classify the legal discretion in administrative law enforcement, reduce the choice space of discretion from the source in combination with the actual work, and effectively solve the problem of arbitrariness in law enforcement; It is necessary to strengthen the management and supervision of key links and positions in combination with post responsibilities, carefully identify post risk points, formulate corresponding post integrity behavior norms, effectively eliminate management loopholes, improve work efficiency, and realize standardization and standardization of internal management.

Second, we should further improve the democratic decision-making system, comprehensively establish an effective power balance mechanism, enhance the democracy and transparency of decision-making, and prevent "black-box operation" and personal decision-making; Strictly implement the responsibility system for building a clean and honest government, and sign the responsibility form for building a clean and honest government at all levels; Take the performance of the responsibility system for building a clean and honest government as an important part of the year-end assessment of units and individuals, and implement a one-vote veto system. Adhere to the principle of scientific and democratic decision-making, improve the mechanism of democratic, open and competitive selection and employment, and prevent oversight of employment.

The third is to further improve the property management system. Further strengthen the follow-up audit management on the use of funds, government procurement, infrastructure projects, etc., standardize and restrict financial operations, strictly examine and approve the authority, clarify the responsibility for control, and set up specialized agencies to make collective decisions on major capital operations, major project procurement, important administrative licenses, and penalty projects to prevent decision mistakes. Strive to form a mechanism that regulates political behavior, acts according to the system, and manages people with the system.

(3) Strengthen supervision and restraint, and improve the scientificity and effectiveness of supervision.

It is necessary to combine the scientific allocation of power with effective supervision, improve supervision methods, strengthen supervision, strengthen process supervision, and form a strict supervision network. Discipline inspection and supervision departments should actively play their functions, earnestly perform their supervisory duties, boldly supervise, dare to supervise, and diligently supervise, and strengthen supervision over tax law enforcement and administrative power.

First, we should establish a target management system of "two rights" supervision and restriction in accordance with the ideas of scientific post setting, responsibility to people, quantitative assessment, simple operation, clear responsibilities and strict rewards and punishments. Establish a detailed post responsibility management system, implement the responsibility to each department, clarify each tax cadre, and establish an effective operation mechanism of "who exercises the function and who is responsible for the responsibility".

Second, we should constantly improve a series of inner-party democratic supervision systems, such as the democratic life meeting system of the party group, the reporting system of major issues of leading cadres, the publicity system of diligent and honest government, the warning system of conversation, and the audit system after taking office; On the basis of establishing error correction, evaluation and supervision mechanisms and party style and clean government supervisors, we should strengthen the supervision of letters and visits and public opinion, strictly supervise the power, further improve the functions of letters and visits, complaint handling, professional ethics evaluation, risk prevention and control management, and continuously enhance the openness and transparency of the exercise of power.

Third, special inspector, party and government leaders, grassroots party member, and taxpayers are regularly invited to make home visits, so as to effectively play the role of social supervision. Taking the democratic appraisal of political style as the starting point and the end result of the work, we will carry out the work of correcting unhealthy trends in the industry in a down-to-earth manner, and take the forms of home visits, questionnaires, and unannounced visits to promote administration according to law. Through public taxation, sunshine taxation and other forms, let the outside world know and be familiar with the internal facilities and division of work of tax authorities, understand the process and operation mode of tax business, respond to the problems of clean government rectification reflected by the masses, and achieve feedback from each piece.

Fourth, pay close attention to the construction of work style, with publicity and education, learning advanced, setting an example as the starting point, and carrying out the activity of "striving for Excellence" as the starting point, conduct a comprehensive evaluation of work style and work style construction, so that all cadres and workers can check the deficiencies and find problems in comparison with the requirements of superiors and advanced units, conduct a comprehensive inspection of their work, carefully check themselves, summarize the implementation of discipline and the construction of party style and clean government in recent years, and insist on serious rectification on the basis of identifying the problems. Don't let go of the problems found, the problems that rectification is not in place, and the problems of strict accountability. On this basis, we will increase the intensity of unannounced visits and strictly investigate violations.

(D) the implementation of extended management and supervision is the key to strengthen the building of a clean and honest party style.

The supervision of the construction of a clean and honest government of tax cadres should not be limited to eight hours of work, but also extend to the whole life process of cadres; Not only in the process of handling taxes, but also in the operation of daily affairs; Not only the tax cadres themselves, but also the families of tax cadres, including their wives, children and immediate family members. We should strongly advocate that families help clean government. Looking at many senior officials who have problems, most of them cannot do without "internal help" and relatives. A family is a small society, and whether the small environment is "clean" or not has a great restraining effect on the cadres themselves. Therefore, building a solid ideological defense line for cadres is also inseparable from the education of cadres' spouses and children.

First, family symposiums are held from time to time, so that relatives of cadres can enhance their legal concepts, broaden their horizons and raise their awareness by studying documents, reporting cases and reporting their work. Form internal and external cooperation and overall linkage, and create an atmosphere of building a clean government. The second is to strengthen the declaration of major issues of local tax cadres, strengthen the preventive education work before holidays, weddings and funerals, and truly plan ahead to prevent delays.

(5) Highlight the characteristics of local taxes and earnestly strengthen the construction of a clean and honest government culture.

The construction of clean government culture has always been an important measure to build a clean government and a good medicine to prevent clean government accidents. We should adhere to the people-oriented principle, take the position construction as an important carrier of the construction of a clean government culture, and earnestly do a good job in the "solid foundation and strong foundation" project of the construction of a clean government culture. It is necessary to combine the reality of local tax work, adhere to recreational and cultural activities as the starting point, improve the moral cultivation of local tax cadres as the starting point and the end result, combine clean government education with clean government culture construction, give full play to the infiltration, influence and radiation of advanced culture, and use the vivid and flexible characteristics of government culture to subtly educate, influence and guide cadres and workers to build a strong ideological and moral defense line through healthy and colorful cultural and sports activities.

The first is early warning education. Implement a clean government reminder system, set up a reminder board, and regularly remind clean government aphorisms and aphorisms. Bind and bind all kinds of anti-corruption motto placards in the office building area, and establish a lively "anti-corruption cultural corridor" that cadres love. Establish a database of aphorisms and aphorisms on LAN stations for local tax cadres to learn warnings. Every New Year's Day, Spring Festival, May Day, National Day and other major holidays, local tax officials should be reminded to "strengthen their own supervision and keep in mind the discipline of clean government" to prevent the occurrence of "holiday diseases".

The second is reportage education. Listen to a special report on situation education and building a clean government every quarter, organize a taxpayer questionnaire survey every six months, organize a law enforcement officer to report to taxpayers, leading cadres to report to cadres and workers, and make democratic comments on clean political activities, take the initiative to accept the supervision of internal cadres and workers and taxpayers, and combine anti-corruption education with face-to-face communication.

The third is self-policing education. Let each local tax cadre and worker write an honest and clean aphorism or motto that he thinks best reflects the professional characteristics of this position, make a nameplate and put it on his desk to remind himself at all times; Compile the collected aphorisms into pamphlets and distribute them to all walks of life and taxpayers, or put them in tax service offices (points) to consciously accept public supervision; Organize anti-corruption song competition activities, encourage the majority of tax officials to learn to sing anti-corruption songs, control lyrics, self-vigilance, self-motivation, and prevent delaying the opportunity.

The fourth is emotional education. Regularly organize local tax cadres to visit prisons, carry out "patriotic education base" tours, hold special lectures on preventing duty crimes, watch anti-corruption films and audio-visual films, analyze typical cases from both positive and negative aspects, learn lessons, let everyone receive education, learn lessons, understand life, and establish the spiritual concept of "being honest and honest, and fighting corruption".

Fifth, online education. Make full use of the advantages of existing computer resources, set up and open up columns such as "Clean Government Forum, Ancient Mirror as Mirror, Diligent and Clean Government Style, Comic Warnings, Cases of Fighting Corruption and Advocating Clean Government" to provide a platform for local tax cadres to learn and discuss clean government.

(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 and promote each other. Effective prevention itself requires severe punishment, which is conducive to effective prevention. Strong punishment can enhance the persuasiveness of education, the binding force of the system and the deterrent force of supervision.

First, constantly strengthen the assessment, consolidate and expand the achievements of party style and clean government education. The party group should attach importance to anti-corruption education and bring it into the overall planning of ideological and political work. Establish and improve the leadership mechanism in which the main leaders personally take charge, the leaders in charge are specifically responsible, the discipline inspection and supervision departments organize and coordinate, and other departments perform their duties. It is necessary to establish and improve the responsibility system for administrative law enforcement, and implement a series of responsibility systems such as one post and two responsibilities, the responsibility system for building a clean government, and the fault investigation system for administrative law enforcement;

The second is to intensify the investigation and handling of cases, so that the majority of local tax cadres can be educated. On the one hand, efforts should be made to solve the outstanding problems reflected by taxpayers, seriously investigate and deal with illegal tax collection and law enforcement, and resolutely prevent and correct unhealthy practices that harm taxpayers' interests; On the other hand, strictly investigate and punish, and intensify accountability. We should not only resolutely investigate and punish cases of local tax cadres violating discipline and law, but also seriously investigate the responsibility of leading cadres who neglect management and dereliction of duty, truly eradicate the soil that breeds corruption from the source, and strive to raise the construction of a clean government in the local tax system to a new level.

Third, in accordance with the principle of combining education with punishment, in addition to strengthening the rectification of illegal acts, we should also strengthen the analysis and research on the tendentious problems that appear in the system to prevent the occurrence of law enforcement errors to the maximum extent. If the case constitutes a crime, it should be transferred to judicial organs for criminal responsibility according to law, and it will never be soft. Only in this way can we reflect the rigidity of discipline, have a deterrent effect, and finally reduce and curb the occurrence of violations of discipline and law.