Risk prevention and control management mechanism is a new exploration and new way to prevent corruption in the new period, and it is also a radical policy and practical innovation to prevent corruption from the source. At present, comprehensively promoting the construction of anti-corruption risk prevention and control mechanism is an important decision-making arrangement for the tax system to adapt to new forms and new tasks and solidly promote anti-corruption work. It is also an inevitable requirement for deepening the construction of work style and promoting the cadres' clean and honest administration.
First, the problems existing in the risk prevention and management of clean government
(A) the ideological level is not in place, and the risk search is not accurate.
The tax authorities carry out the risk prevention management of clean government, mainly by adopting the methods of risk finding, accurate evaluation, effective prevention and control, inspection and assessment, etc., introducing the risk management concept into the practice of unit clean government construction management with the core of regulating and restricting tax law enforcement power and administrative management power, and striving to eliminate the risk sources in the process of tax departments' work.
However, due to the uneven ideological understanding, quality and ability of cadres, and the different understanding of the significance of carrying out the risk management of clean government, some cadres in party member have resistance or perfunctory mentality, especially some important positions, important links and key personnel, because their ideological understanding is not in place when looking for risk points, leading to the search of ideological risk points, functional risk points and post risk points being imprecise, incomplete, inaccurate, general or irrelevant, and some deep-seated ideological risks failing.
(B) institutional mechanisms lag behind, and prevention and control are not targeted.
Integrity risk prevention management is an important part of establishing and perfecting integrity risk prevention and control mechanism, which focuses on strengthening the restriction and supervision of power operation and is an important mechanism for building a scientific punishment and prevention system. The tax authorities attach great importance to the establishment of rules and regulations, and have also formulated many institutional measures around the supervision and restriction of the two powers. These institutional measures have effectively guaranteed the healthy development of various tax work in a certain period and within a certain scope and played a vital role.
However, with the passage of time and the change of work dynamics, the risk points are constantly changing, and some institutional measures cannot meet the needs of the work, or some institutional measures are copied, and it is impossible to dynamically follow up the functions, positions and teams of the unit according to local conditions, and summarize and improve the problems existing in the promotion of this work in a timely manner, which may lead to the dislocation of the guidance for the prevention of clean government risks and the lack of pertinence in prevention and control. In particular, the long interval between risk finding and measures formulation leads to some risks being outdated, new risks being omitted, measures being too theoretical and lagging behind, and the prevention and control of actual ideological and moral risks, post risks, functional risks and institutional loopholes are misplaced. In practical work, it is necessary to continuously improve the management system of anti-corruption risks and improve the ways and methods of anti-corruption risks.
(C) The actual execution is not in place, and the ability of business intervention is insufficient.
In recent years, the tax system has always attached great importance to the work of building a clean and honest party style, consciously insisted on putting the work of building a clean and honest party style in the same important position as the tax work, and made unremitting efforts, especially strictly implemented the leading cadres' reports on major personal matters, debriefing, democratic appraisal, admonition, economic responsibility audit, tax officials' honesty and obedience system, tax law enforcement management system and tax administration management system, which effectively promoted the implementation and development of various anti-corruption work.
However, there are still many problems of insufficient execution. Some party member cadres' anti-corruption risk education and party member cadres' own subjective initiative, the formulation of supporting measures for risk prevention and control, mid-term monitoring and post-disposal, to a certain extent, have human factors, which are flexible, difficult to evaluate qualitatively and quantitatively, and lack of fine measurement standards, and are prone to problems and deficiencies in the implementation process. In particular, the discipline inspection department lacks the ability and strength to intervene in tax business, is not skilled in using all kinds of information software, can not supervise and inspect some key business work deeply, and has limited risk prevention for tax law enforcement. At the same time, due to the failure to organically combine the operation of various processes of tax collection and management software with the risk prevention of clean government. At present, there are still some problems, such as less pre-warning, more post-remedy, less early warning and less timely resolution of some incipient and tendentious problems, which lead to the diversity and complexity of clean government risks, the characteristics of being difficult to supervise, and the need for the prevention objects to cooperate with the implementation, etc., which also improves the difficulty coefficient of implementation of clean government risk prevention work and increases the probability of bottlenecks and problems in the implementation process.
Two, vigorously promote the implementation of effective measures to prevent and manage the risk of clean government.
To carry out the prevention and control management of clean government risk, we should take standardizing and restricting the operation of tax law enforcement and administrative power as the core, start with investigation, base on prevention and focus on control, and improve the institutionalized and scientific level of clean government risk prevention and control management.
(A) adhere to the education of anti-corrosion, detailed prevention and control measures.
The first is to strengthen the risk education of clean government. Take in-depth perception and awareness of the risk of clean government as the premise to improve the level of prevention and control, and pay equal attention to both process and result. "Mine clearance" and "mine clearance" are the goals of the post integrity risk prevention and control system, but the education and warning functions in the process of activities can not be ignored, and the process of risk investigation is also a process of self-education and self-prevention. It is necessary to make full use of opportunities such as daily political study to carry out various forms of anti-corruption cultural education activities such as theoretical education, typical education and post education, so as to enhance the penetration of anti-corruption education, enhance the risk awareness of self-discovery and self-correction, and enhance the risk awareness and risk prevention awareness of party member cadres, so that cadres and workers have been influenced by culture and anti-corruption education. In addition, it is also necessary to carry out the evaluation of political style, go deep into the grassroots to carry out "big visits" to carry out visits and verification, open the door to assess taxes, find and solve existing problems of signs and tendencies in time, so as to give priority to education, prevent delays, and build a strong ideological defense line.
The second is to clarify the types of risks and standardize the application of processes. Formulate detailed and strict financial management related implementation measures and rules of procedure of the party group, re-engineer the administrative examination and approval process, make work regulations, finely divide and manage each power and responsibility of the power operation node, and establish a basic process of mutual supervision and restriction of power, with interlocking processes, especially to strengthen departmental budget management, improve various examination and approval procedures, regularly analyze and evaluate, and publicly publicize the operation process and results in various forms. Highlight the monitoring of tax law enforcement power, insist on setting posts and responsibilities as the basis in the operation process, sort out the functions of tax collection and management, reasonably decentralize and confirm the functions involved, clarify the work responsibilities, document approval process and approval authority of tax law enforcement and other links, strictly divide the use boundaries of different powers, clarify the responsibilities of various departments and positions, optimize the operation procedures, accurately use all kinds of tax collection and management software, and implement process science and technology control, so that the exercise process of each power is rule-based, basically visible, preventable and authoritative.
(B) Strengthen supervision and inspection, and promote the operation of the mechanism.
The first is to combine risk prevention management with law enforcement supervision and efficiency supervision. At the same time, we must strengthen supervision and inspection and take precautions in advance. Around the nine links of "human, financial, material, levy, management, investigation, reduction, exemption and punishment", the risk prevention of clean government should be organically combined with law enforcement supervision and efficiency supervision, and the leading cadres should abide by the "Clean Government Code", make decisions on three major issues, use of funds, ticket management and tax enforcement as the main monitoring items. Actively improve the supervision system, innovate the way of supervision and inspection, and establish an all-round, subjective and auxiliary supervision network that combines inner-party and non-party supervision, organization and mass supervision, superior supervision and subordinate supervision, and social supervision and public opinion supervision, so that the power operation of tax cadres is always under effective supervision. Externally, suggestions are collected through suggestion boxes, forums for comments, individual visits for comments, and letters and visits for comments for verification, so as to collect and solve the hot and difficult issues strongly reflected by taxpayers, and solve them in time to increase the field effect of supervision and inspection.
The second is to combine risk prevention management with target assessment. Risk prevention management should be included in the target assessment scope, with the same arrangement, inspection and assessment, and the implementation of various systems and the supervision and inspection of key parts and links should be strengthened by means of hardening assessment indicators, highlighting assessment priorities and strict internal inspection. In recent years, although the target assessment has played a certain role in controlling the "laziness", the overall effect of supervision and inspection is not good due to many factors such as too rough and unspecific assessment indicators, inconsistent quantitative standards, tight inspection scope and time, uneven quality of appraisers and human face. In particular, the integration of decision-making power and supervision power makes the subject and object of supervision often misplaced, which makes it difficult to implement the supervision of power. The weakness of overall supervision has brought opportunities to those who abuse power for personal gain and tax for personal gain, and also made the risk of clean government remain high. Therefore, in terms of administrative power, it is necessary to strengthen the supervision of key work such as decision-making on three major issues, appointment of cadres, use of funds, asset management, procurement of bulk goods, and infrastructure maintenance, and increase the supervision and inspection of collective research decisions on major issues, implementation of relevant systems, and openness of government affairs, so as to promote implementation through assessment, and take the assessment results as an important basis for the selection and appointment of cadres. Urge leading cadres at all levels to conscientiously implement the responsibility system for building a clean and honest party style and "one post and two responsibilities". Those who fail to implement risk prevention work will be disqualified at the end of the year, and those who refuse to implement risk prevention management or units with clean government problems will be subject to a one-vote veto system, and the responsible persons and unit leaders will be held accountable. So as to give full play to the effectiveness of the system.
The third is to combine risk prevention management with special tax inspection. In terms of tax enforcement power and discretion: focus on the supervision of key positions such as tax administrative punishment, deferred payment of taxes, tax reduction and exemption, verification of tax payable, receipt of invoices, and tax collection. Increase computer assessment and manual assessment of tax administrators' tax collection and management behavior, tax policy implementation and daily tax procedures, review and approve tax administrative punishment, double taxation, deferred declaration, deferred tax payment and tax reduction and exemption, strictly implement the collective examination and approval system for tax reduction and exemption and the collective trial system for major tax cases, strengthen supervision and inspection of the implementation of various tax policies, especially preferential tax policies, and improve various working procedures and rules. It is necessary to strengthen supervision around tax enforcement links such as tax verification, tax collection, invoice management and administrative punishment, intensify the rectification of tax enforcement environment through tax assessment, law enforcement inspection and centralized special inspection activities, find loopholes in tax collection and management, understand the standardized law enforcement, and put an end to the problems of not following procedures and regulations, arbitrarily enforcing the law and abusing power for personal gain to harm taxpayers' interests. Strengthen supervision around the implementation of preferential tax policies, tax reduction and exemption, income tax pre-tax expenses and other audit and approval links, conduct tax assessment, final calculation inspection, tax burden investigation and data comparison to test the quality of tax collection and management of various units, strictly implement accountability system for those who have large discrepancies, further strengthen tax administrators' sense of responsibility and risk, and put an end to dereliction of duty and illegal and disciplinary problems.
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