Summary of the Legal Work of the County Finance Bureau in the First Half of the Year

In the past six months, under the leadership of the higher-level legal department, the legal work of the bureau has earnestly organized and implemented the "Jun County Finance and Taxation XX Year Legal System Work Plan", actively carried out the financial legal system propaganda, strengthened the supervision of administrative law enforcement, and achieved certain financial and legal work. The effectiveness.

I. Legal work in the first half of XX

Strengthen leadership and meticulous organization. First, in accordance with the overall requirements of the provincial and municipal "Four-Five" fiscal general law planning and the county's "fourth five-year" law-enforcement work, combined with the overall goals and actualities of the county's fiscal and tax reform and development, earnestly implement the "Zui County Finance, Local Taxation Bureau legal publicity The Fourth Five-Year Plan for Education, and an annual implementation plan based on the overall planning decomposition. The second is to establish and improve the responsibility system for publicity and education of the fiscal and taxation system, and clarify responsibilities. The county-level law-enforcement leading group is responsible for the organization, coordination, inspection and assessment of the "fourth-five" law-enforcement work of the county's fiscal and taxation system; the members of the bureau and the heads of various departments take the lead in performing the "first responsible person" and "direct responsible person" respectively. Responsibilities; The Legal Department and the Laws and Regulations are specifically responsible for the publicity and education of the daily fiscal and taxation system. Third, in combination with the advanced nature education activities of party members, the Measures for the Implementation of the Responsibility System for Financial Administrative Law Enforcement and the Measures for the Investigation of Faults in Financial Administrative Law Enforcement were improved. In order to improve the evaluation and assessment of administrative law enforcement, the "Administrative Law Enforcement Evaluation and Assessment Measures" was also formulated.

Study and implement the "Regulations on Punishment of Financial Violations" and strive to raise the awareness of financial cadres' administration according to law. In the past six months, we have closely integrated the work of fiscal reform and financial center, and carried out targeted financial legal training. The focus is on studying and implementing the Regulations on Punishment of Financial Violations. The first is to carry out study and training at multiple levels. The implementation of the "Regulations" will be included in the important content of the "Fourth Five-Year Plan", and the three levels of finance and taxation cadres, department heads and accounting personnel will be trained. The person in charge of the department unit will conduct training through inviting experts to give special lectures and case analysis of illegal behaviors; the "Regulations" shall be an important part of the continuing education of the financial personnel of the departmental units; conduct knowledge competition and testing of financial and economic laws and regulations in the fiscal and taxation cadres, Ensure that law enforcement officials accurately grasp the Regulations. The second is to vigorously carry out the "Regulations" propaganda. In view of the current situation of the department heads in the county, the lack of financial knowledge and the changes in the accounting staff team, through the radio and television, financial and taxation websites, electronic display screens and other media and the issuance of the "Regulations" book, the opening of financial and legal laws and regulations hotline, financial and taxation website online There are awards and other means of publicity, extensively and in-depth publicity of the "Regulations" and financial and economic laws and regulations, and vigorously create a good atmosphere of legal financial management and standardized management. The third is to improve and improve law enforcement procedures and systems. On the one hand, improve and improve the work system of law enforcement procedures, inquiries, evidence storage, announcements, etc., work discipline, regulate law enforcement activities, and improve the level of financial law enforcement. On the other hand, help and guide units to improve and standardize internal financial supervision and control systems to prevent the occurrence of illegal activities. The fourth is the initial implementation of law enforcement inspection linkage. Establish a financial, tax, legal, audit and accounting accounting center to contact the conference system, strengthen the contact and communication of law enforcement agencies, and achieve the sharing of information and information. Establish a joint law enforcement mechanism, implement a regular reporting system for law enforcement inspections, make overall arrangements for supervision and inspection, and achieve law enforcement linkage.

Seriously carry out the "fourth five-year" law-enforcement inspection and acceptance self-examination work. First, a special meeting was held to deploy the "fourth five-year" law-enforcement inspection and acceptance self-inspection work. The second is to organize relevant departments to carry out self-examination of the organization's leadership and work deployment, the basic work of law-enforcement, the construction of legal system, the concentration of publicity, the effectiveness of law-enforcement and the innovation of law-enforcement. The third is to actively study and implement rectification measures such as incomplete information discovered through self-examination, and promote the orderly and healthy development of the next step of law-enforcement, and meet the inspection and acceptance of higher authorities.

Continue to promote financial management according to law and strengthen the supervision of administrative law enforcement. Over the years, the bureau has always regarded the administration of law as a major event in relation to fiscal reform, development, and stability. The party committee of the bureau attaches great importance to it and earnestly strengthens its leadership. In the process of administrative law enforcement, based on internal, attaching importance to the external, internal and external combination to strengthen law enforcement supervision. Establish and improve the supervision mechanism, and strengthen the supervision of the system through the Financial Law Department and the Financial Supervision Section, and timely discover and correct inappropriate administrative actions. Gradually establish an administrative law enforcement complaint reporting system, through the establishment of a sound system, promote the implementation of statutory duties, and improve the implementation of the law. Externally, consciously accept the supervision of the NPC and its Standing Committee and the people, and constantly expand the channels of supervision. Strictly implement the administrative law enforcement responsibility system, and implement the administrative law enforcement responsibility as a breakthrough in comprehensively promoting law-based administration and legal financial management. Gradually establish a system of accountability for wrong cases, and clearly clarify the punishment for the illegal implementation of administrative acts, the punishment of the removal, the compensation for the compensation. At the same time, the actual work, the combination of reality and reality, and the combination of five: one is to combine the administrative law enforcement responsibility system with the maintenance of the county's economic orderly development; the second is to combine the law enforcement responsibility system with the administrative affairs open work; the third is to enforce the law The responsibility system is combined with the deepening of the reform of the government's examination and approval system; the fourth is the combination of the law enforcement responsibility system and the standard administrative law enforcement behavior; the fifth is the combination of the law enforcement responsibility system and the standardized abstract administrative behavior.

We will implement the regulations for the review of political normative records and comprehensively clean up normative archives. In order to further enhance the concept of administration by law, financial management according to law, and taxation according to law, improve and standardize the behavior of fiscal and taxation, and timely discover and correct problems existing in the implementation of administrative regulations, according to the spirit of the "Regulations on the Filing of Administrative Regulatory Archives in Zhejiang Province", In combination with the actual work of taxation and taxation in our county, the bureau organized relevant personnel to carry out self-examination and self-correction on the relevant normative files involving the system.

Second, there are problems

First, there are still relatively weak problems in the construction of legal institutions and legal professional teams. This is incompatible with the task of fiscal and taxation in our county. At present, the county's local tax regulations department is set up separately, with three cadres, and the financial law department and the office are co-located, and there is no professional legal talent. The account information of the legal publicity and education is not complete enough. Since there is no full-time legal cadre in the Financial Law Department, the collection of legal propaganda and training is not enough, and the information is not compiled after the work is done.

Second, the supporting system for the publicity and education of the fiscal and taxation system is not sound enough, lacking a scientific and reasonable responsibilities system and operability of law enforcement evaluation methods, coupled with insufficient external evaluation, the method of evaluation is not advanced, the scope and content of the review It is still at a lower level, especially the legal knowledge training and examination and assessment systems of finance and taxation cadres need to be further strengthened and improved.

Third, the decomposition of administrative law enforcement responsibilities is difficult. As the adjustment of institutional reform and tax collection and management has not yet been fully in place, the optimization of professional institutions and the system of administrative law enforcement are still being further explored. Together with the age structure of the taxation cadre team and the cadre law enforcement standards Factors such as individual differences bring many difficulties to the decomposition of administrative law enforcement responsibility and accountability for faults.

Fourth, there are some imbalances in the investigation of faults that affect the implementation of the law enforcement responsibility system. Because the first-line law enforcement personnel are responsible for the investigation, they are the backbone of the grassroots business. The responsible work is very heavy. It is precisely because the work is much more done, the error rate is also large, and some jobs are simpler and more leisurely jobs or non-law enforcement posts. Will not be investigated. Some grassroots law enforcement cadres will have an imbalanced mentality, causing some cadres to be unwilling to assume important duties and responsibilities, and even want to transfer away from law enforcement positions.

Third, the second half of the work plan

First, continue to increase law enforcement training for taxation and taxation cadres and improve the level of law enforcement for cadres. Continue to study and implement the "Regulations on Punishment of Financial Violations" to ensure that law enforcement officers accurately grasp the "Regulations." Continue to organize the study of other fiscal and tax laws and regulations, and truly make every fiscal tax

Second, earnestly carry out investigations and studies, and do a good job in implementing the administrative law enforcement responsibility system. Actively carry out investigations and improve various administrative law enforcement work systems. The key point is to establish and improve the incentive mechanism and restraint mechanism for ensuring the implementation of the administrative law enforcement responsibility system, and to combine the evaluation of administrative law enforcement with the evaluation of merits, cadres, appointments and dismissals, rewards and punishments, etc. Implementation of the goals.

The third is to do a good job in the evaluation of administrative law enforcement. First, we must use the existing assessment results, such as the audit department's audit, law enforcement inspection, various special inspections and other problems found, through strict pursuit of errors to promote the implementation of law enforcement; Second, we must establish a scientific and rational administrative law enforcement evaluation indicators system, initially ease the law enforcement The outstanding contradiction of the lack of responsibility in the assessment of responsibility system. Third, we must continue to strengthen external evaluations, regularly seek opinions from the people's congresses, government agencies, townships, and taxpayers on the law enforcement of the fiscal and taxation departments, and regularly organize taxpayers and service targets to conduct evaluations on administrative enforcement of the fiscal and taxation departments, and set administrative and law enforcement under social supervision.

June 28, 2005