Internal Supervision Research In The Operation Of "two Powers" Of The National Tax Authorities At The Grassroots Level

The object of this paper is the basic two rights granted by the state to the tax authorities: tax enforcement and administrative rights,hereinafter referred to as "two rights".Everything has two sides,"two rights" is no exception,look at China's corruption,a large part is due to poor supervision.Therefore,do the tax work,especially our party advocated the construction of clean government is the key to strengthen the "two rights" supervision and management.Although China's current tax system "two rights" supervision has been the framework,but because of the actual situation around the differences,and with the deepening of taxation reform,and gradually established a fine and scientific new mode of collection and management,from the "two rights " The contents of the content and form of view have undergone a qualitative change,and then their supervision also has a more stringent standards.The author takes the operation of the "two rights" supervision mechanism of J County State Taxation Bureau as an example,and makes a detailed analysis and research on the implementation status of the "two rights" supervision mechanism in the county by virtue of the practical experience of discipline inspection and field investigation,And then through the integration of European and American countries advanced "two rights" regulatory system to establish the experience,from the management,political science and sociology and other aspects to improve China's tax authorities can strengthen the "two rights" monitoring system put forward a number of feasibility proposals.The full text is divided into six parts:"Introduction" is the first part of this article.This paper mainly elaborates on the basis of the topic and the purpose of the study,and summarizes the research literature at home and abroad,and points out the research frame and innovation point of this paper.The second part defines the concept of tax law enforcement and administrative power respectively,expounds the contents of "two rights" supervision,and introduces the basic theory quoted in this paper.In the third part,the author takes the operation of the "two rights" supervision mechanism of J County State Taxation Bureau as an example,and makes the detailsof the implementation of the "two rights" supervision mechanism of the county by virtue of the practical experience of discipline inspection and field investigation And then through two examples,from the negative description of the "two rights" lack of internal supervision caused by the serious consequences,in order to further confirm the improvement of J County Internal Revenue Service "two rights" internal supervision is imperative.The fourth part analyzes the shortcomings of the "two rights" supervision mechanism of J County State Taxation Bureau in detail,and sums up the main problems: first,the configuration of supervisors and the establishment of supervision institutions unreasonable;second,supervision Methods and means to simplify;third,real-time monitoring of a single organization;Fourth,the supervision mechanism focused on one-way operation;Fifth,monitoring the basic system is not scientific.The fifth part,through access to a large number of domestic and foreign references,and collect and filter the relevant news reports,in detail the European and American countries in the "two rights" internal supervision of the advanced experience,in addition,also introduced other provinces City in the "two rights" supervision of the successful experience,for the promotion and improvement of J County "two rights" supervision mechanism provides a very valuable guidance.The first part includes the following contents: First,it is optimized for the discipline inspection and supervision of the contingent of cadres,including:(1)to optimize the discipline inspection and management system And the allocation of cadres;(2)the discipline inspection and supervision of the overall quality of cadres to carry out a comprehensive upgrade;(3)to promote the construction of tax culture.(2)the establishment of internal control system;(3)the establishment of a comprehensive work process supervision(2)the establishment of internal control system;(2)the establishment of internal control system;(3)the establishment of a comprehensive work process supervision;(2)the establishment of internal control system;Control model.Third,improve the relevant mechanisms,including:(1)supervision of the power of integration and network;(2)improve the performance appraisal system;(3)the establishment of accountability system.