| Power is an inevitable product derived from the emergence of the state and the development of human society,and it is a kind of control,influence and dominance.The attribute of power determines that once it is not supervised,it will inevitably have the risk of corruption and the possibility of abuse,and then damage the rights and interests of the state and citizens.In order to effectively prevent and curb the abuse of power,effective supervision of power is an indispensable means,and supervision of administrative power,which is most likely to cause damage to civil rights,is the most essential.The tax department,as the administrative law enforcement department of the government,have certain powers and functions,and the exercise of which is directly related to the vital interests of the people.For a long time,the supervision of the tax authority itself on the staff are not only the focus and hot topic of social concern,but also the difficulty,key points and key points of the tax authority to strengthen its own construction.In China,a relatively sound supervision mechanism has been gradually established,such as the supervision of people’s congresses at all levels of power departments,the supervision of the Communist Party,the full-time supervision of judicial departments,the supervision of public opinion and so on.However,these are external supervision,with advantages and disadvantages.Judging from the actual cases of some tax officials violating laws and regulations,the supervision of tax departments still needs to be further strengthened to restrain the operation of power.As the internal supervision of administrative organs at all levels,administrative supervision has advantages that external supervision cannot have,such as more effective,targeted and professional.Therefore,it is an important means to perfect the internal supervision mechanism for tax department to supervise its own administrative behavior.Tax law enforcement supervision,as one of the ways of administrative law enforcement supervision,is essentially the internal administrative behavior of the tax department,which belongs to the standardization,restriction and supervision of the implementation of their own law enforcement power,and is one of the restraint mechanisms for tax law enforcement personnel to exercise their power.The implementation of tax law enforcement supervision is of great positive significance to the standardization and standardization of law enforcement work,the refinement and precision of law enforcement,the avoidance of extensive management and law enforcement,the promotion of law enforcement power of tax departments in accordance with the law,and the promotion of tax modernization of tax system.Carried out based on the city S revenue tax law enforcement supervision practice as the breakthrough point,the concept of tax law enforcement supervision,clear the supervision subject and object,content,methods,procedures,implementation based on factors such as,summarizes the law enforcement and supervision of such as law enforcement to prevent risks,standardize internal processes,improve the precision of enforcing the law,safeguard taxpayers legal rights and interests and other functions;This paper summarizes the organization,content,objectives,operation mechanism and responsibilities of tax supervision carried out by S Tax Bureau.Combined with the supervision cases in the practice work of the tax bureau of S City,this paper focuses on the analysis of the current problems in the claim of law enforcement inspector,including the problems existing in the subject and object of law enforcement inspector,as well as the problems existing in the internal and external environment of law enforcement inspector.Therefore,professional law enforcement teams,and set up supervision departments with checks and balances to solve the problems in the subject of law enforcement and supervision.We can use tax-related big data platform to explore new measures of supervision under the background of "smart tax",make good use of supervision achievements,and help grassroots prevent tax law enforcement risks to solve the problems of the object of law enforcement supervision;We can cultivate internal control culture from the inside,and solve the problem of law enforcement and supervision environment through communication and propaganda.We hope that through these countermeasures and suggestions,and provide ideas for comprehensively promoting tax administration according to law. |
