Research On The Mechanism Of Discipline Inspection And Supervision Of Local National Tax System

Since the 18 th National Congress of the Communist Party of China(CPC),the central authorities have continued to maintain the high pressure situation of combating corruption and building a clean government,and gradually formed a pattern of strict rule of the party.In the process of reform of the fiscal and taxation system,in the general layout of the tax modernization construction,the national tax system as the central vertical management department,how to build a new system of taxation in the process of reform of the fiscal and taxation system.Support the "loyalty,clean,undertake," the tax iron army,the successful completion of " the enrichment of the country,in order to tax the people " the sacred mission,put forward new issues and requirements.As the internal departments of the city tax system discipline inspection and supervision institutions,in the organizational system is the leader,but also the supervisor,discipline supervision duties and daily supervision duties have not yet clear,improve the work mechanism has not yet been built,discipline inspection and supervision The subjective initiative of cadres to stimulate the lack of supervision so difficult to place,the role of play is not obvious,become a serious problem which troubled the whole national tax system.This paper uses the method of literature research,theoretical analysis and empirical analysis to take the state tax system of Zaozhuang City as an example.Through analyzing the problems existing in the three aspects of the system,system construction and team building of the national tax system,this paper explores the use of cooperative theory,National tax system,the work of building a clean government and the actual situation,to adapt to the overall situation and the new requirements of the party,by clarifying the boundaries of responsibility,innovative work mechanism,integrated supervision of resources,co-ordinate the supervision of the power to build a strong longitudinal command,coordination and operation,and efficient and orderly disciplinary review of the work of the new mechanism to enhance the discipline inspection and supervision departments to perform their duties,strengthen supervision and discipline accountability,and promote the comprehensive implementation of the strict implementation of the party to promote tax reform and development.