A Brief Discussion on the Supervision Mechanism of "Two Powers"

A Brief Discussion on the Supervision Mechanism of "Two Powers"

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[Abstract] Strengthening the power of tax enforcement and the supervision and control of administrative management is the key to legally administering taxes and strictly administering the team. It is an effective way to curb cadres as a tax. The lack of work in understanding, education, supervision, personnel reform, and implementation is the root cause of the current low-cost tax cases. To further curb these illegal acts, it is necessary to strengthen leadership supervision, supervise leadership; innovate education methods; improve relevant systems; identify monitoring priorities, do a good job in investigating and handling violations of disciplines and violations; comprehensively push open administrative affairs and deepen supervision of "two powers"; Use information technology to achieve scientific supervision; further strengthen the construction of discipline inspection and supervision teams, and improve the combat effectiveness of discipline inspection and supervision.

[Keywords] "Two rights" supervision mechanism

As an integral part of the state machine, the tax authorities have the power of tax enforcement and administrative management. Facts have proved that places where power is concentrated are places that are highly prone to corruption. In recent years, the national taxation authorities have introduced the relevant laws on tax enforcement power and administrative management rights through the strengthening of cadre education, pushing open administrative affairs and accountability, hiring social supervisors, increasing supervision, strengthening external supervision, and replacing some manuals with modern information technology. The operation, the reduction of the human tax and the relationship tax, the "two powers" supervision work has achieved certain results, but the corruption cases of state tax cadres are still not uncommon. The weakness of the "two powers" supervision, and the future direction of improvement still need us to further explore.

First, the current "two powers" supervision problems and weak links

The "two powers" involve a wide range of issues, the quality of cadres is uneven, and the control mechanism is still not perfect. Especially at the intersections and links of certain links and links, there are still "dead corners" and "blind zones", which have led to some The problem is as follows:

I don’t know. A small number of leading cadres have insufficient understanding of the insistence on "both hands and hard hands". The meeting will talk about one after the meeting. After the meeting, it will not be an exemplary example, nor will it be implemented seriously, and there will be selfish distractions. Although it is stipulated that political, business, and theoretical studies are regularly conducted on a weekly basis, some units generally have heavy business learning, light political learning, downward pressure on tasks, and more progress, and less ideological and moral education for cadres. Some cadre learning theories are not very interested, and the consciousness is not high. Learning is regarded as a dispensable thing. Some even have the phenomenon that the theoretical beliefs are shaken, the purpose is weakened, the mind is empty, and the spirit is poor. A small number of cadres are afraid of doing more things and doing wrong things, so they are only able to get through the work, lacking initiative, creativity and enthusiasm. They lack enthusiasm and even indifference to collective things.

Education is not in place. Individual units and departments have not made alarm bells, resulting in a small number of taxpayers' legal concept is weak, anti-corruption and anti-change ability is not strong, the administrative level is not high according to law, there are problems such as lax enforcement, non-standardization, dereliction of duty, dereliction of duty, negligence and other issues. . In the process of law enforcement, a small number of tax officials can't resist the temptation, put a wrong relationship, can't stop the interference of family and friendship, take power as a bargaining chip, take the principle of trading, and finally embark on the road of illegal and disciplinary violations; some cadres are not high due to their low level of business. However, the problems that should be discovered during the law enforcement process have not been found, and the responsibility of a small number of people is not strong, the work is sloppy, negligent, and should be done, resulting in the loss of taxes and so on.

Supervision is not in place. At present, due to the imperfections in the habits and mechanisms of human governance, there are still many gaps in the supervision of national tax cadres, especially leading cadres. The phenomenon of being unable to supervise or dare to supervise is still serious. For example, some units have weak democratic awareness, lack transparency in decision-making, and do not conduct collective research on major issues, and make approval decisions beyond individual licensing rights, so that the majority of cadres cannot be supervised. Some taxation procedures and taxation results have not been made public, which has made it impossible for taxpayers and the public to supervise. Although some units have hired social ombudsmen, they have only one or two symposiums held each year to listen to their opinions because they have not clearly defined their responsibilities, powers, and interests. The social ombudsmen cannot function properly. Before the second verdict was pronounced, Li Zhen once said that he had fallen into the "manuscript": "At that time, I felt that the party discipline and the law were too far away from me. When I was a secretary, although there was someone in charge, no one could supervise it. After I became the director of the State Administration of Taxation of Hebei Province, Since this is a vertical system and is based in Beijing, it is too far away from me to manage me. No one can control me if the place includes this unit."

Personnel reform is not in place. In recent years, the national tax system has been practicing competition, but the methods, methods, and approaches for its campaign are still not perfect. It is too “simplistic” and the “formalization” phenomenon is still in a certain range of memory, and it has not really reached the “capable person”. The purpose of "the mediocrity" and "the survival of the fittest" is that some styles are not correct, the ability is poor, and they are good at meeting, and the cadres who pull the relationship are still rising step by step. The wrong choice of people and the wind of employing people also left hidden dangers for political inaction.

Execution is not in place. In recent years, tax authorities at all levels have formulated a series of assessment and supervision systems in strengthening the supervision of "two powers", but often in the course of implementation, many units have not seriously put these assessment and supervision systems in place, and the investigations are not investigated. The investigation is not pursued. In this way, duty crimes have not been promptly and effectively stopped and investigated, and they have contributed to the spread of unhealthy practices. Individual units have adopted a vague attitude toward the problems that arise, and the major events have become smaller and smaller. For example, some units did not really select cadres in accordance with the “Regulations on the Selection and Selection of Cadres”. The implementation of the financial system of a few units was not in place, the expenses were not strictly controlled, and the examination and approval procedures were incomplete.

Second, the improvement of the "two powers" supervision mechanism

Give play to the role of leadership supervision and do a good job in supervising leadership

Leading cadres at all levels are the decision-makers of tax law enforcement and administrative management, and are also the key targets of the "two powers" supervision. Numerous examples prove that whether the leader himself falls or the ordinary cadre violates the law, it is related to the leader's decision-making level, ideological style and honesty. To implement the "two powers" supervision, it is necessary to strengthen the overall responsibility of the party group, the main leaders are fully responsible, in charge of the leadership and the various business departments are responsible for each other, the discipline inspection and supervision organization and coordination, the work pattern of the people's participation, the "two powers" supervision in all Work. The tax authorities at all levels must adhere to the leadership responsibilities and management scope of the "two powers" supervision, to achieve clear responsibilities, decentralization, consistency of powers and responsibilities, and clear rewards and punishments, not only to prevent overstepping, but also to abandon power and to avoid unsupervised There is a power vacuum.

The supervisory departments at all levels play an active role in the supervision of the "two powers" of the leading bodies. First, it is necessary to cooperate with the personnel education department to strengthen the management and supervision of the leading cadres in the selection and selection; gradually establish the system of talks between the leaders of the superiors and the heads of discipline inspection teams and the principals of the branches, and the system of incorruptible talks before the leadership of the cadres; Audit and economic responsibility audit system, before leading cadres leave their posts, they must audit the relevant economic issues that they are responsible for, and confirm that they can be removed from the original job after no problem. Third, we must conduct rumors about the cadres who have more problems in the public, carry out critical education, and correct them within a time limit. Fourth, increase the intensity of accountability, and follow the provisions of the Measures for the Supervision and Restriction of Tax Law Enforcement and Administrative Management. In the event of dereliction of duty in work, causing losses to the state, or major cases in the units under its jurisdiction, resulting in adverse social impact, it is necessary to seriously investigate the relevant leadership responsibilities.

Innovative education methods to improve the level of cadre law enforcement and integrity

Tax authorities at all levels must work hard to improve educational methods, change indoctrination education as inspirational and guided education, cultivate cadre learning interests, change passive learning attitudes, actively learn to master new knowledge, and continuously improve law enforcement and management capabilities. We must take the pulse of the quasi-cadres, do a good job of "zero distance" and talk about the education, strengthen the ideological communication and exchanges with the cadres, understand the cadres' thinking, solve the practical difficulties of the cadres, and enhance the cohesiveness of the team. Through education, the broad masses of cadres and workers have established supervision and checks and balances power to prevent corruption and corruption. It is the utmost care for cadres, the best protection, the most sincere help, and the establishment of strengthening supervision is the essence, and neglect of supervision is dereliction of duty. Enhance the consciousness of accepting supervision. At the same time, we must innovate the reward and punishment assessment mechanism. Through the establishment and improvement of the target responsibility system for ideological and political education, we will promote the regularization and institutionalization of ideological education and party style and clean government education.

Improve system construction, innovate and standardize the "two powers" supervision mechanism

The "two powers" supervision work is a difficult system project. It insists on "taking a good team, collecting taxes, practicing the law, and serving the good", highlighting the leadership team, the grassroots level, and the party's work style and clean government. Construction" safeguards. Only by closely integrating the actual situation of the local department, the key parts and weak links that are prone to corruption, the establishment of rules and regulations, innovation and standardization of supervision mechanisms, can make the "two powers" supervision operational.

1. Constantly establish and improve the "two powers" supervision work system. It is necessary to deepen the reform of the collection and management institutions, draw clear the functions and responsibilities of the institutions, departments, and posts, so that there is no blind spot or intersection between the tax enforcement power and the administrative management power, laying a solid foundation for the "two powers" supervision.

2. Improve the control mechanism and standardize law enforcement behavior.

In terms of tax enforcement powers, it is necessary to focus on the demarcation of key parts and links such as the verification of individual tax quotas, general taxpayer qualifications, tax audits, and export tax rebates. In the tax auditing session, it is necessary to strictly implement the separation of the four powers of selection, implementation, trial and enforcement. In the case of the selection process, it is necessary to make full use of the tax assessment software, human-machine combination, scientific selection, prevention of missed elections, repeated selection and human selection, relationship selection, retaliation, etc.; inspection links, to increase the spot check of inspection cases Review the proportion, strictly implement the inspection team work responsibility system and the wrong case investigation system; the trial link, conduct trials on the cases that have been concluded by the trial department, and conduct a collective trial system to reduce discretion, and strive to achieve different issues, different issues, the same problem The same treatment; implementation links, we must strengthen internal quality assessment, and implement a monitoring mechanism that combines machine control and human control. In the approved management of individual tax quotas, the indefinite tax for taxation is imposed, the tax is not taxed, and the approved rated period is announced. In the determination of the general taxpayer qualifications, it is necessary to report the examination and approval in strict accordance with the examination and approval authority, and conduct on-the-spot verification of the applicant enterprises to prevent counterfeit enterprises from arising.

In terms of administrative management rights, it is necessary to focus on the three management rights of "people, money, and materials" and rely on the system to implement checks and balances on the basis of rationally defining power at all levels. First, strict democratic centralized systems, strengthen the management of the "top leaders" at the grassroots level, strictly review the system of major issues such as people, finances, and materials, record the deliberation in writing, and prevent one from having the final say; second, innovate the competitive mechanism and strengthen personnel. Supervision of management rights. In the appointment and dismissal of cadres, the implementation of public selection, competition for posts, job-seeking, promotion and publicity, cadre exchanges, job rotation and other systems, to eliminate cronyism, engage in small circles, run officials and officials and other corruption. The third is to establish and improve the financial management supervision and control mechanism, strictly implement the “two lines” management method for revenue and expenditure, and separate the power from the financial power. Fourth, the procurement of bulk materials, open tendering according to the prescribed procedures, and open bidding methods. Select, increase expenditure and increase efficiency. For infrastructure projects, implement open bidding and budget, and strictly implement final audit and infrastructure financial audit to prevent unscrupulous behavior.

3. Fully implement the accountability system to ensure that supervision is in place

Whether the investigation can be in place is the key to determining whether the "two powers" supervision can be put in place, and it is also an effective measure to solve the problems of loss and widening in the supervision and loss of soft problems. Carrying out accountability is not only the focus of supervision on power, but also a difficult point. It is difficult to be the most practical part of the whole process of power supervision. It directly touches the vital interests of individuals and units, and is the implementation of the supervision of "two powers". The most difficult part. Therefore, we must work hard to grasp the implementation of accountability, conscientiously solve the difficulties and problems in the implementation of accountability, eliminate the interference and resistance encountered in the implementation of accountability, and make breakthroughs in the implementation of accountability investigations. The "right" supervision has been truly implemented.

Identify the key points of supervision and do a good job in the investigation and punishment of violations of laws and regulations

Under the new situation, we must pay attention to the study of the "two powers" operating rules, as well as the characteristics of tax officials' violation of laws and regulations, and strengthen coordination with the relevant departments of auditing, management, personnel, finance, and local discipline inspection and supervision, and the key departments. Key monitoring, key links, key positions, and prone, high-risk, and multiple-issue issues. The focus is on the identification of VAT general taxpayers, the verification of individual double fixed quotas, the management and use of special VAT invoices, tax collection, audit penalties, and export tax refund approval. It is necessary to check the administrative punishment section to see if there is any problem of abuse of power and arbitrary punishment and taxation for personal gain; check the taxation link to see if there is any problem of the main unauthorized tax reduction, tax exemption and confusion of the warehousing level; check the tax quota link to see if there is any Disciplinary issues such as “black-box operation” and “eat-and-card” are required; attention should be paid to checking the illegal behavior of leading cadres in the construction of infrastructure projects and bulk purchases, as well as cases in which leading cadres violate political discipline and organize personnel discipline.

In order to improve the pertinence of surveillance, it is necessary to continuously expand and communicate with the channels of reporting and reporting, to protect the legitimate rights and interests of whistle-blowers, and to seriously investigate and punish cases involving false accusations against others. In the process of verifying the use of "two powers" in the process of exercising malpractices, using powers for personal gains, and violating the law and discipline, it is necessary to give the responsible units and responsible personnel certain party disciplines and disciplinary actions, and those who violate the criminal law must be investigated for criminal responsibility. It is necessary to increase the punishment and make the "two powers" supervision play a real effect, completely overcoming the formalism of "writing on paper, shouting on the mouth, hanging on the wall."

Pushing open administrative affairs and deepening the supervision of "two powers."

The "two powers" supervision has many contents and a wide range. Only by pushing the administrative affairs openly through various channels can the people of all walks of life, including the taxpayers, understand the content form of the "two powers" supervision, and cause and effect, so that the "two powers" can be truly supervised. , play its due role.

Externally, tax authorities should disclose tax policies, tax requirements, procedures, procedures, service standards, service commitments, taxpayer obligations and rights, so that taxpayers can understand what tax obligations they should perform, how to fulfill their tax obligations, and taxation. What should the authorities do, how to do it, and so on, thus laying the foundation for the taxpayer's supervision of the national tax authorities and staff. For individuals who have a wide range of influences and have a large impact, they must work hard to achieve open tax standards, methods, procedures, results, and administrators' lists and complaints. In the tax law enforcement, it is necessary to disclose the inspection documents, the facts of the violation of the rules, the basis of punishment, and the amount of punishment to the taxpayer. It is necessary to widely publicize, publicize complaints, report calls, and enhance public awareness of reporting. Reporting cases involving tax-related violations by the public, discovering clues, and checking the end, regardless of the level of cadres involved, resolutely punish according to law, never tolerate relocation, and promptly feedback the whistle-blowers, and enhance the enthusiasm of the public to supervise and report.

Internally, it is necessary to clarify the specific government affairs, public forms, and open hours that must be disclosed by various agencies, departments, and posts, such as tax collection rights, inspection rights, punishment rights, personnel management rights, financial management rights, vehicle management rights, etc. To provide an effective premise for the "two powers" supervision. Second, we must establish a regular release system, use the Internet, news media and other channels to publicize the exercise of tax enforcement powers and the exercise of internal administrative power. Such as the bidding of major infrastructure projects, the procurement of bulk materials and other activities. Third, it is necessary to publicize the "two powers" supervision work assessment method, and clarify the content, requirements, standards, responsible units, scores, etc. of the assessment objectives, as well as the corresponding duties of the responsible personnel of the responsible units of the "two powers" supervision work. At the same time, regular inspections, comprehensive assessments, and notifications of inspection results will be openly criticized for responsible units and responsible leaders who have failed to supervise the implementation of the "two powers" and will use the inspection results as one of the conditions for evaluation.

Take the opportunity of running CTAIS to give play to the advantages of scientific supervision

After running the tax collection and management information system, the tax collection and management network will embark on a new level, and the efficiency of collection and management will be greatly improved. We should make full use of the advantages of CTAIS, establish and improve the "two rights" supervision information inquiry system, let the supervisors know as soon as possible, and at the same time, establish a "two rights" supervision information feedback system, so that the supervisor can effectively participate in the supervision. Can also use CTAIS itself The system log, the process automatic tracking, etc., regularly monitor the operation process of the information system automatically. If the monthly reporting period is over, the CTAIS system can be used to calculate the reporting rate of the collecting unit. The completion of the assessment indicators, such as the collection of "seven rates", the "four rates" of the gold tax project, the inspection of the "eight rates", the completion of the assessment indicators, timely "alerts", conduct investigations, reduce human factors and law enforcement arbitrariness To build a solid platform for the "two powers" supervision, so that the three articles "ruling taxes according to law, strictly managing the team, and managing science and technology" have truly been integrated.

Further strengthen the construction of discipline inspection and supervision team

In order to constantly adapt to the requirements of the new situation and new tasks for discipline inspection and supervision, leaders at all levels must earnestly attach importance to and support the discipline inspection and supervision work, support the discipline inspection cadres, and seriously investigate and punish the actions of squatting and retaliation of discipline inspection and supervision cadres to ensure the integrity of the party. Construction and anti-corruption work are carried out normally. It is necessary to enrich the cadres with good work style, fine business and strong ability to the discipline inspection and supervision team, and improve the combat effectiveness of discipline inspection and supervision. At the same time, we must keep pace with the times, strengthen the training of the discipline inspection and supervision team, and enable the discipline inspection cadres to constantly update their knowledge and improve their comprehensive quality and ability to handle cases. Discipline inspection and supervision cadres should also consciously strengthen political business learning, master new knowledge, improve case handling efficiency; strengthen research on new situations and new problems emerging under the new situation, enhance work foresight and pertinence; strengthen self-discipline construction and enhance resilience; Strengthen the organization of work style and enhance collective combat effectiveness.