Thoughts On Perfecting The Supervision Of Tax Law Enforcement At The Grassroots Level

Tax is the most important source of national finance,tax law enforcement is an important way to ensure the quality and stability of tax revenue,and tax law enforcement supervision is an effective means to ensure the correct use of tax law enforcement power.Tax comes from the grass-roots level,so the tax work also focuses on the grass-roots level.Improving the grass-roots tax law enforcement supervision is the objective requirement of implementing the tax administration according to law in the new era,the practical need of realizing macroeconomic regulation and control,and the direct response to promoting people’s ardent expectation of social fairness.It is urgent to improve the grass-roots tax law enforcement supervision and promote the high-quality development of tax law enforcement supervision in the new era.Since the reform and opening up,especially since the 18 th National Congress of the Communist Party of China,remarkable results have been achieved in tax work,the construction of the tax rule of law system has been accelerated,the tax service system has been continuously improved,large-scale tax cuts and fees have been reduced to stabilize the "basic market" of the economy,and smart tax has developed rapidly;At the same time,the tax law enforcement supervision has been continuously improved,the prior law enforcement supervision has been planned in advance,the in-process law enforcement supervision has been strictly standardized,and the afterwards law enforcement supervision has been seriously implemented,and the tax law enforcement supervision system has been continuously improved.Nevertheless,there are still many problems in grass-roots tax law enforcement supervision,such as imperfect internal supervision system,weak external supervision force and lack of "big data" thinking.These problems are caused by both internal and external reasons.The imperfect internal supervision system is caused by system and mechanism,professional level,large discretion and the "good man thought" of protecting cadres,The main reasons why "big data + smart tax" failed to play a positive role are the incomplete tax legal system,the lack of effective external supervision methods,the inherent thinking of external supervision,the weak understanding of "big data" thinking,the restriction of information construction and the lack of professional technical support.How to improve the supervision of tax law enforcement at the grass-roots level is related to the role of Taxation in the guarantee and foundation of national economic and social development.Taking F City as an example,this thesis analyzes the problems and causes faced by the grass-roots tax bureaus,and explores countermeasures and suggestions to improve the grass-roots tax law enforcement supervision from four aspects: first,we should change our thinking,actively adapt to the new situation of law enforcement supervision,further improve the internal supervision system,and strengthen the party’s leadership over the grass-roots tax law enforcement supervision,Strengthen the work coordination of internal institutions and strive to improve the professional quality of personnel;Second,we should optimize the external supervision environment and strengthen the supervision of the National People’s Congress,the CPPCC and the news media;Third,we should establish the "big data" supervision thinking,be good at organizing tax data,build a tax law enforcement supervision model,and realize the visual presentation of tax law enforcement doubts;Fourth,cultivate taxpayers’ awareness of supervision,strengthen tax publicity and education,and consciously cultivate and exercise their own supervision rights.