Investigation on the construction of the grassroots taxation team

Strict education management Strengthen internal and external supervision and strive to create a high-ranking taxation team leader as the head of the “head of the military”, which is at the forefront of the tax front, and shoulders the heavy task of collecting good taxes and bringing good teams. Its high level of low-level and ability to play a vital role in grassroots taxation work. The Personnel Department organized special personnel to go to the district/county bureaus and grass-roots tax offices to conduct research on how to do a good job in the education, management, and supervision of the tax directors under the new situation. A total of 20 seminars were held and a total of 28 tax bureaus were randomly selected.

First, the status of the system tax director team

At present, there are 20 districts and counties in 5 districts, 1 city and 14 counties, and there are 113 tax bureaus. The basic situation of the system-wide tax director: There are 97 directors, including 94 males and 3 females, with an average age of 39. 23 students, accounting for 24%; 64 colleges, accounting for 66%; 10 secondary school, accounting for 10%. 19 people under 35 years old, accounting for 20%; 61 people under 45 years old, accounting for 62%; 17 people over 46 years old, accounting for 18%. There are 179 deputy directors, including 162 males and 17 females, with an average age of 37 years. 31 universities, accounting for 18%; 95 colleges, accounting for 52%; 53 secondary school, accounting for 30%. 58 people under 35 years old, accounting for 33%; 98 people under 45 years old, accounting for 54%; 23 people over 46 years old, accounting for 13%.

At present, these batches are strong and strong, with high cultural standards and high comprehensive quality. First, it is politically mature and has a sense of overall situation. They have strong party spirit, can adhere to principles, and administer taxes according to law. They are responsible to their superiors, responsible to comrades, and responsible to taxpayers. They can stand at the height of accumulating wealth for the country and maintaining the image of national tax, and coordinate with local township party committees. The relationship between the government and taxpayers has created a good external environment. Second, the business is high-quality and has a strong sense of professionalism. Most of the current directors have been engaged in grassroots taxation for a long time, and their business capabilities are relatively strong. In combination with the actual local tax sources, a number of practical tax collection and management methods have been formulated, such as the “four-stage monthly work method” of the city’s Yangshuo Institute, and the * mining market. The bureau has publicly assessed the taxation, etc., and successfully completed various taxation tasks centered on organizational income. The third is to work hard and dedication, with selfless professionalism. Most of the tax bureaus in our city are relatively remote, and the living conditions are relatively difficult. Most of the directors usually live in the same place, and they cannot go home even when they are busy. However, they are small families for everyone, always focusing on work and the overall situation, hard work, no regrets.

While affirming the results, we also found some problems, mainly in the following aspects: First, the political business needs to be further improved. Since the taxation office is the most basic institution, the taxation task is heavier and the transactional work is more In terms of ideological and political study, business knowledge training, etc., time and energy are not enough, and the grasp is not tight. In particular, the important thinking of the "three represents", tax-related laws, and taxation informationization needs to be improved, and the new situation of taxation There is a certain gap in requirements. Second, in the tax law enforcement, the implementation of the new collection and management law is not enough, there are problems of “sparse management and desalination responsibility”, and some law enforcement activities are heavy and light. Fourth, for some work, such as the grassroots standardized management construction, there are other, relying, and thinking, and can not actively and actively find ways to implement, but wait for the superior to send files, rely on superiors to give funds, what is missing to the superior, lack of Subjective initiative. Third, there is a phenomenon of “grasping a small size” in taxation management and organizational income. The management of some formed enterprises is stricter, while the professional market, trade market, and individual scattered tax management are loose, and there are no practical systems and measures. There is a problem of unfair taxation. Fifth, the building of a clean government needs to be further strengthened. For various reasons, individual tax directors cannot strictly demand themselves, and there are phenomena of eating, taking, carding, and reporting, and they cannot completely eliminate the human tax and relationship tax. There are even a handful of directors who take power, tax and seek personal gains, and embark on the path of illegal crime. For example, last year, the county bureau “4.12” falsely opened a special invoice case. The directors of Zhongnanbao and Dongxinzhuang’s dereliction of duty were investigated, and the lessons were very profound.

Overall, the overall quality of the national tax system tax director is better, but there are still many gaps compared with the new situation faced by taxation work and the task of grassroots taxation. Therefore, strengthening the education, management, and supervision of tax directors and striving to build a high-ranking team of tax directors is a very urgent task before us, and we need to take effective measures to solve them.

Second, make good selection of people to use, establish a sound and good employment mechanism

The selection and appointment of grassroots taxation directors is an important part of the selection and appointment of cadres, and it is also a prerequisite for the construction of the cadre taxation team.

1. Strictly close the standards in the employment process. The provincial bureau has emphasized at many meetings that it is necessary to select those cadres with both ability and political integrity to be selected as grassroots tax posts. This is the basic criterion for us to select and appoint cadres. In determining the candidates for the directors, the district/county bureaus should implement a system of differential recommendation, widely listen to the opinions of the cadres and the public, and recommend the people to the proposed candidates. 2-3 people can be recommended, and the number of participants should reach two-thirds of the total number. Above, it is recommended that more than half of the total number of votes be approved, otherwise it may not be determined as the object of the candidate. At the same time, it is necessary to equip the deputy directors of the "complementary" type according to the characteristics of the directors in order to support each other in the work and promote the overall development of the work.

2. Strictly close the program in the appointment process. It is recommended to establish a "three systems": First, the system of accountability for nominations for candidates. When recommending specific candidates, it is necessary to conduct open democratic recommendations as far as possible, party group collective research, party group secretary nomination and responsibility; second, to investigate the accountability system. It is necessary to conduct inspections according to the prescribed scope and procedures, to reach out to the public extensively, to seek truth from facts, and to comprehensively and objectively reflect the situation of the subjects examined. Anyone who fails to follow the prescribed procedures, if there are major problems that are unclear or have clear objections during the investigation without investigation and verification, can not only be submitted to the meeting for discussion, but also to investigate the responsibility of the investigators. The third is the collective discussion and decision system of the party group. In deliberation and decision on the appointment of cadres, we must adhere to the principle of democratic centralism, which is decided by the party group of the district and county bureaus. The party group cannot be replaced in any other form to discuss the decision of the cadre; the cadre appointment cannot be decided by a temporary motion; the cadre appointment cannot be decided by an individual or a minority. If the members of the party group agree that the votes are less than half, they cannot be appointed.

Third, increase education and establish a sound education mechanism

Strengthening daily education and enhancing the quality of political business are the foundation for building a team of senior tax officials.

1. Close to the political and ideological education string. The development of the market economy and the new taxation situation require that the grassroots tax directors must have high political literacy, political acumen and discernment. They can use the correct positions, viewpoints and methods to identify right and wrong in the grassroots management, clarify the beauty and ugliness, and consciously resist the decay. The influence of thoughts firmly establishes a correct outlook on life, values ​​and moral values, correctly exercises the power in the hands, and enhances the consciousness of earnestly fulfilling their responsibilities. Political and ideological education cannot be exposed to the cold, and must be constantly grasped and persevered. We must vigorously strengthen the education of the purpose, and the director of the education taxation keeps in mind the purpose of the party, making taxation for the public, honest and honest, selfless dedication, serving the people wholeheartedly, and being a public servant of the people. You can't use your power to gain personal gain. It is necessary to educate the directors to treat the organization with openness and arrogance, to treat the comrades with sincerity, and to treat each other with enthusiasm; Resolutely oppose the violation of Yang and Yin, two sides and three knives, pulling and pulling, blowing and patting, engaging in localism or small groupism. To correctly handle the relationship between personal interests and national interests, when there is a contradiction between the two, we must not hesitate to sacrifice personal interests and obey the national interests.

2. Close to the self-disciplined education string. Integrity and self-discipline are the urgent and serious political demands of tax officials in the new era. Most of the grassroots tax offices are scattered and independently managed. The tax director, as the leader of the grassroots cadre team, can achieve taxation in accordance with the law and clean and honest. It is a severe test under the market economy. To this end, the district and county bureaus should carry out regular and targeted clean government education and warning education, and timely preventive education in key periods and key links such as statutory traditional holidays, general taxpayer identification, and tax quota adjustment. To enable the tax director to consciously be cautious, cautious, cautious, and cautious, to achieve self-respect, self-examination, self-policing, self-motivation, do not reach out in front of money, not tempted in front of beauty, in the hands of all kinds of temptations Power.

3, close to the legal education string. Discipline is the guarantee of the execution route. As a tax director, you must have a strong sense of discipline. It is necessary to strengthen law and discipline education, make full use of typical cases inside and outside the system, especially the cases that have occurred on the head of the taxation department, to achieve advanced education and prevent prevention. Through education, cultivate the strong sense of discipline, discipline and self-discipline of the tax director. I am consciously not going to violate the disciplined warning line, the high-pressure line of the law, work diligently, and be honest, and constantly improve the consciousness of obeying the law.

4. Close to the knowledge update education string. Learning is the foundation of progress. Only continuous learning can promote the continuous improvement of the basic taxation directors' ability and ability. In view of the characteristics of the grassroots taxation institutes, the knowledge update of the tax director should be strengthened from the following aspects: First, the basic training is changed into professional training. After several years of study, the academic education of the directors has reached a higher level. The master of the above culture has reached 90%, but the mastery of high-tech knowledge, such as computer and WTO knowledge, needs to be further improved. The second is to change common sense learning into professional learning. As for how to be a good manager, most of them rely on their personal experience of groping and accumulating in their work, and lack systematic learning about leadership art. Under the new situation, the leadership method and leadership of the director should also keep pace with the times. It is necessary to take appropriate measures to strengthen the professional learning of the directors.

Fourth, do a good job in implementing the system and establish a sound management mechanism

Do a good job in daily management and strictly assess rewards and punishments. This is the focus of the team of high-quality taxation supervisors. The most important thing this year is to seriously grasp the grassroots standardization management. The Provincial Bureau of the "Tax Law Enforcement Responsibility System and the Method of Accountability for Faults" has clearly defined the duties and responsibilities of the grassroots tax director. The Municipal Bureau also formulated and issued special procedures such as “Training Administrative Responsibility System and Fault Responsibility Investigation Methods”, “Basic Taxation Standardization Construction Standards” and “Target Management Assessment”. To strengthen the management of the tax director, it is necessary to work hard on the "implementation" of these five special components, and do four things well.

1. Grasp the implementation of the system. It is an important duty of the tax authorities at all levels to implement the various policies, rules and regulations of the higher authorities to the grassroots level. The most important indicator for grassroots management is to see how the tax directors implement the rules and regulations of the higher authorities at the grassroots level. At present, the most important thing is to see whether the relevant special items of the provincial and municipal bureaus at the grassroots level have been put in place in this unit. Whether or not they are strictly in accordance with the requirements of the special parts, there are rules to follow, and there are prohibitions. If there is a decree, if there is a ban, if it is a ban, if it is done by itself, or if it is falsified and deceived, it should be regarded as an incompetent director, and the accountability should be strictly carried out according to the provisions of the special parts.

2. Grasp the inspection and supervision. The inspection is to measure and evaluate the effectiveness of the grassroots standardization management work. The supervision is the process of finding the problems in the inspection work and urging the corresponding corrective measures. The provincial and municipal bureaus have formulated quantitative or qualitative “tangible” standards for the grassroots standardization management. To implement these standards, all districts and counties must formulate effective inspection and supervision methods and methods, such as the combination of follow-up inspection supervision and phase inspection supervision, typical inspection supervision and general inspection supervision, professional inspection supervision and self-inspection supervision. A combination of methods, etc. Take effective corrective measures for problems existing in the standardization management of the grassroots level and correct them within a time limit.

3. Do a good job in performance evaluation. In addition to the semi-annual and year-end assessments, the assessment of the work performance of a tax director is mainly based on the quality of the grassroots standardization management. The members of the district and county bureaus must adhere to the grassroots level, understand the grassroots standardization management work and first-hand information, and do so in peacetime and comprehensively measure the assessment. In the grassroots standardization management work assessment, all the cadres of the unit should be involved in the assessment of the tax director. Full implementation of the employment competition mechanism of "capable people, peace, and mediocrity", it is recommended to implement the final elimination system of tax directors, loose management, peace of work, poor self-sufficiency, incompetent work, most cadres Poorly reflected, the grassroots standardized management of all work indicators for the second consecutive year, the last one, should be resolutely replaced from the post of the director. The assessment of the grassroots standardized management work responsibility system should be thoroughly and thoroughly assessed to each unit, each post, and everyone. It is also necessary to strengthen daily supervision and follow-up inspections, including comprehensive supervision and inspection of “work circles”, “social circles” and “life circles”. For the accomplishment of the target task, the director of the standardized management performance should be commended and rewarded. The directors who have achieved outstanding results for several consecutive years are recommended to enjoy the deputy-level treatment to promote work and boost morale. For the directors who fail to pass the inspection and assessment of the standardized management work at the grassroots level, they shall be investigated for responsibility according to the regulations and rectified within a time limit. For those who still fail to meet the requirements after the rectification, disciplinary action should be taken until the post of the director is removed. In the process of assessing the grassroots standardized management work, the appraisers shall be irresponsible and falsified, and shall also be given financial punishment or disciplinary action.

V. Give full play to the supervisory function and establish a sound and sound supervision mechanism

Strict supervision of the tax director to ensure the correct exercise of powers is an effective measure and an important guarantee for the construction of the team of senior tax officials.

1. Strengthen supervision of the system. Without rules and regulations, it is necessary to improve the rigor and operability of the system in light of the new situation and new problems arising from the grassroots taxation work under the new situation, and to strengthen the system's rigor and operability. The supervisory role of the system. It is necessary to formulate some new rules and regulations in a timely manner in response to the current situation and problems of the cadre team of the tax directors in the new era, and effectively increase the restrictions on the tax directors, such as the integrity policy system, the one-vote veto system for clean government inspections, and the regular negotiation system. , Supervise the system beyond eight hours, and extend supervision to families and enterprises. It is necessary to implement the rules and regulations throughout the entire process of education, management and supervision of the tax director. Seriously deal with the violation of the regulations. The adjustment of the adjustment, the punishment of the punishment, the reduction and exemption of the reduction, will not be tolerated. .

2. Strengthen discipline supervision. To give full play to the district and county bureaus' discipline inspection and supervision functions, the district and county directors must sign the responsibility for building a clean government with the grassroots taxation directors every year, clearly stipulating the tax director's leadership, joint responsibility and direct responsibility for building a clean government. As the first responsible person of the grassroots taxation office, the head of the taxation department must demarcate a clear area of ​​clean government, so that the tax director is not willing to make mistakes, dare not make mistakes, and cannot make mistakes. The district and county bureaus should regularly analyze the management, team and clean government of the grassroots taxation directors, and conduct timely talks on the problems that exist, from the perspective of caring for cadres; resolutely reflect the strong and already existing problems of the people. Dispose of according to organizational discipline.

3. Strengthen public supervision. The cadres of the Institute of Taxation are most aware of the situation of their tax directors and are well aware of their comprehensive quality, management ability and ethics. At present, the supervision of the grassroots taxation directors, on the one hand, the mechanism is still not perfect, there are many loopholes, so that the supervision of the people is in the form; on the other hand, the power of the director is not standardized, and the people cannot implement the supervision. To this end, we must constantly improve and improve the public supervision mechanism. First, we must clearly define the power standards and statutory power limits of the tax director. Study and formulate the power standard of the tax director, the object, program and method of power operation, in order to standardize the power behavior of the director, so that each director's powers and responsibilities share, perform their duties and do their part. Second, we must formulate procedures and methods for public supervision, and clarify what channels people can use and how to supervise them. To give full play to the supervisory role of the people, the district and county bureaus should organize all tax cadres at least twice a year to conduct anonymous and democratic deliberations on the tax directors. For most cadres and people who think that they are incompetent or the public are not more than qualified, We must resolutely shift from the post of the director. In addition, it is necessary to strengthen the supervisory role of taxpayers, and issue unregistered supervision cards to taxpayers and taxpayers on a regular basis, soliciting taxpayers' opinions and suggestions on taxation work. For serious violations of taxation policies, tax revenues are severely depleted, and there are many problems in eating, taking, and carding. Taxpayers generally have bad reputations and must deal with them seriously.

The education, management and supervision of the grassroots taxation directors is an important task for the district and county bureaus to strengthen the grassroots standardization management. It is also a long-term and complicated system engineering. It is impossible to accomplish their efforts in one battle. The selection of people is the premise, education is the foundation, management is the key, and supervision is the guarantee. Only by selecting talents with both ability and political integrity, persevering political and ideological education, strict and standardized management system, and comprehensive and effective internal and external supervision can we continuously improve grassroots taxation. The political quality, management level and self-discipline of the directors form a team of grassroots tax authorities with good political integrity, good style, strong management, clean and efficient system, and better serve the taxation cause.