The national tax department put forward preventive and restrictive measures from six aspects: risk self-examination, education and training, daily inspection, supervision and comment, reward and punishment assessment, and problem rectification, and made provisions from the aspects of risk points in each link, possible problems, measures to strengthen management and prevention, and accountability. However, in the inspection of law enforcement, it is found that there are still some problems in actual work, such as inadequate implementation of the system, formality, going through the motions and so on. , especially in? Two rights? There are still some hidden risks in some positions and some links in the operation process, and the effect of internal control supervision needs to be further improved.
Four. Countermeasures and suggestions for further strengthening the construction of internal control mechanism
To strengthen the construction of internal control mechanism is to find out the hidden risks that are prone to problems in tax law enforcement and administrative management through in-depth analysis, formulate preventive measures, strengthen management, improve internal control, do a good job of prevention in daily management, and prevent and reduce the occurrence of work mistakes and violations of discipline and law to the maximum extent. This is an important content of establishing and perfecting the punishment and prevention system, and it is also the deepening and concretization of implementing the responsibility system for building a clean and honest party style. In view of the existing problems, to strengthen the internal control mechanism construction of the national tax department, we must fully implement the Scientific Outlook on Development and adhere to the? Gather wealth for the country and enforce the law for the people? Our aim is to further strengthen the organization and leadership on the basis of unified thinking and understanding, focusing on the implementation of the work system and ensuring the strengthening of team building? Two rights? Supervise the implementation of the responsibility system for building a clean and honest government, put power constraints throughout the whole process of departmental power operation, solidly and effectively promote the construction of internal control mechanisms, and ensure the transparent and efficient operation of power norms.
First, clear job responsibilities and optimize the power allocation structure. By scientifically dividing functions, standardizing institutional setup, clarifying post responsibilities, and actively adopting the methods of power restriction and mutual checks and balances such as decentralization, power restriction and power control, we will constantly improve the power and responsibility allocation structure and post responsibility system. Compile a unified post responsibility manual and sort it out comprehensively? Levy, manage and check? And then what? People, money and things? And other power matters, scientifically define departmental functions and post powers, and realize the organic integration of power, post, responsibility and system. After the implementation of the tax source professional management model, the tax management functions have been readjusted and divided, and their respective authorities have been further clarified. Integrate tax-related processes, decompose law enforcement forces into different departments and posts, and form decentralized and interlocking professional management? Assembly line? To further improve the internal supervision mechanism and fundamentally block taxpayers and tax administrators? Intimate contact? . At the same time, the new modular management means further clarify the contractor's post, work standards, service standards and assessment points, mark the risk items and grades, standardize the key points of each business link, and record the business process throughout the process to achieve? Traces? Management, make the supervision line more strict, thus effectively reducing the risk of tax law enforcement.
The second is to carry out risk investigation to ensure the orderly operation of power norms. Focusing on the key points of power operation, carefully investigate the existing and possible risk points from the aspects of system and mechanism, post responsibilities and business operation, describe, register and classify their manifestations, and establish and improve a unified tax law enforcement risk? Information base? . After layers of screening, check the risk points. According to the characteristics of risk grade, degree of harm, frequency of occurrence and discretion of each process node, the power risk is classified and managed. Class A refers to the risks related to laws and regulations, so don't touch them? High voltage line? ; Category B involves risks that are discretionary and insurmountable? A cordon? ; Grade C is a risk in daily management norms, which cadres are required to abide by? A cordon? . Through risk classification management, let all cadres know the risk objects, risk fields, risk levels and corresponding risk responsibilities in their work, and consciously stay away from violations of law and discipline? Minefield? . From tax registration, tax declaration and collection, policy implementation, tax source control, tax inspection, tax service, daily administrative affairs, etc. 15, we will give a comprehensive and detailed risk warning, draw a flow chart of risk prevention and control, and effectively strengthen the awareness of risk prevention and control of cadres and workers. Everyone is responsible for prevention and control? The pattern of prevention work, to further improve the level of tax collection and management and tax business.
The third is to administer according to law and realize the sunshine operation of power. Relying on the Internet and internal local area network, we will conscientiously carry out online publicity of power, and gradually establish an online government affairs publicity platform that is connected from top to bottom, separated from inside and outside, and interactive in two directions, so that power can operate transparently and standardly in the sun. In terms of internal disclosure, focus on solving difficulties. All major issues involving the vital interests of cadres and workers, personnel, finance, etc. , should be made public in time, so that cadres can understand the important situation, accept the supervision of cadres in major decisions, and participate in key work. In terms of external publicity, we should focus on hot spots. Fully publicize the rights and obligations of both parties, tax policies and regulations, penalties for violations of laws and regulations, and complaint supervision channels; Strictly implement tax procedures, work standards, commitment time limit, completion progress and work results, and create a fair, transparent and harmonious tax collection and management environment.
Fourth, relying on information technology to ensure the effective restriction of power. Relying on the achievements of tax informatization construction, more law enforcement management matters will be incorporated into computer information network management, and a sound early warning mechanism for tax law enforcement and clean government risks will be established to enhance the ability of scientific and technological prevention and control. Clearly define and position the process of exercising power in the way of management process, formulate corresponding standards and put forward corresponding regulations for each link and key point, and effectively solve the problems of inaction, disorderly conduct, disorderly law enforcement, poor coordination among departments, buck passing and so on. Give full play to the supervision and management role of the tax law enforcement management information system, screen and analyze the risk early warning information generated by the system, and distribute it to grassroots cadres to guide cadres to eliminate potential risks according to early warning indicators and risk levels, so as to achieve source prevention. Implement the performance appraisal of the whole system and the whole process, and realize tax enforcement? Remind in advance, warn in the event, and correct mistakes afterwards? In order to correct all kinds of law enforcement deviations in time.
The fifth is to carry out the assessment of the target responsibility system and strengthen the supervision of the two rights. Combine law enforcement responsibility, post responsibility and clean government responsibility organically, gradually improve the evaluation mechanism with consistent rights and responsibilities and multiple integration, and give full play to the role of encouragement and guidance through strict rewards and punishments. Constantly revise and improve the assessment method of target responsibility system, and strengthen the inspection and assessment of irregular law enforcement, inadequate service, failure to implement the system and non-compliance with discipline. In the process of assessment, it is necessary to ensure that the inspection is well-founded, rewards and punishments are clear, and mistakes are investigated. Establish a team of tax law enforcement supervisors with exquisite business and carry out law enforcement inspections regularly.
By formulating relevant internal control mechanisms, the work system has initially formed a complete system with coordinated content, strict procedures, complete facilities and effective use. Use the system to manage affairs, power and people, improve work efficiency and reduce law enforcement risks.