Study On High-quality Development Of Discipline Inspection And Supervision Work At The Tax System Of J City

In 2019,"achieving high-quality development of discipline inspection and supervision in the new era" was written into the theme of the work report of the Third Plenary Session of the 19 th Central Commission for Discipline Inspection,which is a higher requirement for Discipline Inspection and supervision under the new situation of comprehensively and strictly administering the party.As an important economic law enforcement department of the country,the tax system bears the important social responsibility of "gathering wealth for the country and collecting taxes for the people".Since the completion of the reform of the tax collection and management system in 2018,the tax system continues to face a series of problems with more complex personnel,broader functions,more complex businesses,greater law enforcement power and higher requirements for tax services.In a complex environment,the risk of tax law enforcement and integrity has increased sharply,This has brought greater challenges and higher requirements to the tax discipline inspection and supervision.At the same time,the tax system has ushered in a new opportunity for the Central Commission for Discipline Inspection to carry out the pilot work of discipline inspection and supervision system reform in the vertical management institutions.How to better realize the high-quality development of tax discipline inspection and supervision under the background of reform has become an important research topic.This paper selects the tax system of J City as the research object,adopts the methods of literature analysis,field interview and case analysis,combined with the theoretical knowledge of public management and the author’s practical experience,takes the main path of high-quality development of tax discipline inspection and supervision since the 18 th National Congress as the starting point,and analyzes the current situation of discipline inspection and supervision of tax system of J city,The study found that the high-quality development of the discipline inspection and supervision of the tax system in J city has difficulties in performing the supervision function,promoting the "three noes" mechanism,style construction and self construction,and deeply explored the reasons for the difficulties,which are mainly caused by the lagging transformation of ideas,imperfect system construction,defects in mechanism and system and inadequate team construction.Based on this,I put forward several opinions on improving the idea of tax supervision;Second,improve the system construction and promote the standardization,standardization and specialization of tax discipline inspection and supervision;Third,optimize the mechanism and system to ensure that the main responsibility and main business of discipline inspection and supervision are implemented in place;Fourth,strengthen self construction and constantly consolidate the strength of tax discipline inspection and supervision.The research aims to break through the difficulties through the implementation and application of these countermeasures,further promote the high-quality development of discipline inspection and supervision of J city’s tax system,and escort the modernization of J city’s tax industry with the high-quality development of discipline inspection and supervision.