Research On Problems And Countermeasures Of Honest And Clean Government Construction In Tax System

As an important administrative law enforcement department of the country,the tax authorities are troubled by corruption in varying degrees in the process of tax enforcement and administrative management.At present,with the deepening of reform and opening up,various social contradictions are highlighted,and the ways of distribution and values are increasingly diversified.To a certain extent,it affects the majority of tax officials,and brings new challenges to the work of building a clean and honest government in the tax system.Therefore,it is of practical significance to strengthen the research on the construction of a clean and honest government in the tax system.The purpose of this paper is to find out the existing problems through studying the current situation of building a clean and honest government in the tax system,and to put forward countermeasures,so as to provide useful help for strengthening the tax system and building a clean government in the new era.This article is divided into four parts.The first part,the introduction.This part first introduces the background of the topic,and expounds the theoretical and practical significance of the study.Then combing the current research status at home and abroad,learning from the domestic and foreign scholars on the prevention and treatment of corruption and strengthening the Party style and integrity of the theoretical research results.In the process of writing this paper mainly adopts literature analysis,questionnaire survey method,observation method,case analysis method,the innovation lies in the practice of clean government with the Hegang Municipal State Taxation Bureau,problems and causes of honest government to carry on the empirical analysis,puts forward some solutions.The second part is a summary of the construction of a clean and honest government in the tax system.This part expounds the meaning and content of the tax system’s construction,through systematically combing Marx Lenin’s idea of building an honest government,summed up the ideological and theoretical achievements of honest government China Communist Party gradually formed,clear theoretical basis of tax system and the significance of the construction of a clean and honest government.The third part is the present situation of the construction of a clean and honest government in the tax system.This part through the issuance of questionnaires,the State Taxation Bureau of honest government work in recent years,the tax system and the situation in Hegang city are summarized,existing comprehensive analysis of honest government tax cadres of discipline violations have occurred,the style is still repeated,damage the interests of taxpayers,the tax risk still exists still the most susceptible to problems,the system analyses the causes of the problems,mainly negative and decadent ideas deeply affected,legal and risk consciousness,poor effect and disciplined style of education and anti-corruption risk prevention and control system is not perfect and the "two rights" supervision is not enough.The fourth part is to strengthen the countermeasures and suggestions for the construction of a clean and honest government in the tax system.Through the analysis of the tax system of clean government situation,put forward from extensive clean from tax education,strengthen and improve the party’s style,carry out the construction of internal control system,continue to increase supervision,specific measures and severely punish violations of the five aspects of overall push into the tax system honest government work,expectation to provide a more realistic reference for the practice of our country’s tax system of clean government.