Research On The Current Status And Optimization Path Of The "two Powers" Supervision Of The L District Taxation Bureau In Qingda

Since the 18 th National Congress of the Communist Party of China,the Party and the state have carried out rich theoretical and practical explorations on how to adapt to the new development of the times,how to achieve full coverage of supervision,and how to lock public power into the cage of the system.Governments and agencies at all levels have achieved certain achievements in the subject of "strengthening supervision" through reforms and pilot projects,especially the taxation department.This paper selects l District Taxation Bureau of Qingdao as the research sample,takes the requirements of the State Administration of Taxation on "two powers" supervision since the 18 th National Congress of the Communist Party of China and the general trend of "more strict supervision after the 18 th National Congress of the Communist Party of China" as the background,uses the decentralization restriction theory,collaborative governance theory,etc.,and combines the author’s own work practice to study the "two powers" supervision of L District Taxation Bureau,starting from the current situation of "two powers" supervision of L Bureau,Summarize the problems and causes that affect the "two rights" supervision of L District Taxation Bureau,and provide a practical path for L District Taxation Bureau to optimize the "two rights" supervision.Through data analysis,questionnaires and interviews,this paper understands the current situation of the "two rights" supervision of the L district tax bureau,classifies and summarizes the specific problems faced by the L district tax bureau in the "two rights" supervision,including "low recognition and participation of tax cadres in the supervision,insufficient supervision accountability,imperfect supervision mechanism,and incomplete resolution of problems found in the supervision",The causes of the above problems include "insufficient level of the supervision subject,high cooperation cost of the supervised department,supervision not extending beyond eight hours,lack of external binding force such as overall performance appraisal",etc.Combined with the problems and causes,and the author’s own work practice,this paper puts forward specific measures for L district tax bureau to strengthen the "two rights" supervision,including "improving the cadres’ ideological understanding of supervision,implementing the main responsibility in the process of supervision,establishing and improving the supervision and restriction mechanism,and promoting the formation of supervision synergy from external parties".