All plans, resolutions, orders, instructions, etc. The decision-making of tax authorities is leadership science and management science; To promote subordinates and tax cadres to do and implement, we must strengthen supervision and supervision. Supervision is an indispensable and important link in the process of implementing leadership, and its purpose is to implement the national laws and the party's principles and policies, so as to achieve the smooth implementation of government decrees and prohibit them. This is an important job responsibility entrusted by the leadership to the administrative office. In recent years, the tax authorities at higher levels have repeatedly emphasized the arrangement and inspection of all work, and implemented the supervision system of listing, with the aim of changing a long-standing weak link of the tax authorities, that is, more arrangements and less inspections, or no inspections. How to do a good job in supervision and inspection has the following points:

First, make clear the meaning, nature and category.

Office supervision refers to the work that the office hands over relevant matters to the relevant units or departments for handling and supervising their implementation according to the intention of the leading organs and the instructions of the leaders. It is an important means to ensure the smooth implementation of government decrees and improve work efficiency, an important way to realize the democratization, legalization and scientificity of work, an important assistant to leading activities and a basic work of the office. Its function is an intermediary. It is neither a decision maker nor an implementer, but it is subordinate to the decision maker and helps the decision maker to implement it. The effectiveness of supervision work is directly related to whether the major decisions and important work arrangements of superiors can be successfully implemented and translated into reality in time, and whether the central work of the unit and the important deployment of leaders can be implemented.

The supervision work is divided into decision-making supervision and special supervision according to the supervision content. Decision-making supervision refers to the supervision and inspection of the implementation of important decisions and major work arrangements made by higher authorities and organs at the same level. Special supervision refers to the supervision and inspection of a special work, such as tax publicity supervision, important instructions from leaders, supervision and inspection of NPC deputies and CPPCC members' suggestions and proposals. There are the following thirteen aspects:

1, supervise and inspect the implementation of the important work arrangements of the leaders;

2, the higher authorities to undertake and supervise the official documents;

3. Supervise and inspect the operation of official documents;

4. Supervise and inspect the handling of lower-level official documents;

5, to supervise and inspect the decision-making matters of various meetings held by this organ;

6. Supervise and inspect the implementation of the coordination plan;

7. Supervise and inspect bills, proposals and suggestions;

8. Supervision and inspection of letters and visits;

9, supervision and inspection of leadership instructions;

10, supervise and inspect the news media criticism;

1 1, supervise and inspect the daily work and implementation of subordinate units;

12, supervise and inspect the matters temporarily assigned by the leaders;

13. Take the suggestions of the superior office as the supervision and inspection items for supervision and inspection.

Two, grasp the policy, adhere to the principles, strict procedures, do a good job in supervision and supervision should adhere to the four principles:

1. The work shall be carried out in strict accordance with the requirements of the authorities. All matters included in the supervision should be examined and approved by the leaders, and all aspects of supervision should be carried out under the leadership. In the process of inspection, it is necessary to ask for instructions and report in time, and the final inspection report should be reviewed by the leaders.

2. Insist on seeking truth from facts, proceed from reality in everything, deeply understand the situation, tell the truth, report good news but not bad news, especially to understand and reflect the major tendentious problems that the leading organs need to solve;

3, to give full play to the role of various functional departments, not meddling, giving orders, directly investigating and handling problems;

4, due diligence, not ultra vires, only in special circumstances can directly handle the case:

(a) matters directly investigated by the leadership;

(2) Matters with tight schedule and high requirements approved by superiors;

③ Matters that need to be kept confidential within a certain range;

④ Matters not resolved in time by the organizer.

Supervision is a serious and meticulous work, which must be strictly implemented with strict procedures, focusing on three links: project establishment, operation and conclusion.

The first is to establish a project. For the matters transferred by the higher authorities or instructed by the leaders at the same level, or the matters put forward by the office for supervision, it is necessary to register the project and indicate the summary of the transmitting organ, the date of receipt and the content.

The second is to do it. After the registration of the inspection documents, the director of the office should put forward the opinions to be done, including the organizer, the transfer time, the handling requirements, the completion time and the feedback form. And report to the relevant leaders for instructions. Some inspection documents can be directly transferred to the organizer according to the instructions of the leader if the leader has clear instructions.

The third is processing. According to the contents of the inspection documents, the handling is divided into three forms: handover, co-sponsorship and self-management. No matter which form, the organizer should actively handle it according to the requirements of the inspection notice. It should be noted that when the inspection notice is accompanied by a copy of the leader's instruction or transmission, if the original involved in the inspection report and the prosecutor require confidentiality, it can be extracted, and the original cannot be transmitted to the defendant. For some complex problems that need to be handled by several departments or units, it is necessary to clarify the lead unit; If there are differences between the organizers, the office should listen carefully to opinions from all sides, be good at guiding, and unify different opinions with the party's principles and policies and the requirements of superiors; If the office can't coordinate, please ask the relevant leaders to coordinate. Some problems cannot be coordinated at one time, so it is necessary to organize and coordinate many times until the problems are solved.

The fourth is urging. After the inspection notice is issued, the office staff should contact the organizer or department regularly to keep abreast of the handling situation and strengthen specific guidance. If the deadline for completion is specified, it must be completed on schedule; If there is no prescribed time limit, we should also pay close attention to it and solve it as soon as possible; For projects that are really difficult to be completed on schedule, it is necessary to ask the organizer to inform the progress in time, so that urgent matters can be urged in time, difficult matters can be urged repeatedly, and matters that take a long time to be completed on a regular basis can be directly urged by the leader of the organizer. You can make dunning by telephone, sending a dunning form, etc., or you can make dunning directly in person, and the dunning should be recorded.

The fifth is to close the case. With the inspection results, the organizer shall make a written report to the office in time. The report can be closed after preliminary examination by the office and approval by the leaders. If the result does not meet the requirements, the office should make suggestions to the organizer, or return it to do it again and issue it again.

The sixth is feedback. After the patrol case is closed, the office should do a good job of feedback according to the principle of "everything has a result and everything has an echo". To make special reports on matters assigned by higher authorities; The inspection documents involving a large area and important contents can be summarized and distributed to relevant leaders and units; Matters assigned by the leadership of this unit can be directly submitted to the leadership for approval by the organizer's completion report.

The seventh is archiving. After the inspection is completed, all the materials formed shall be collected completely and filed in the order of communication materials, leadership instructions, circular letters, reminders, materials submitted by the organizer, reports submitted by superiors or public briefings.

Three, strengthen construction, accurate positioning, master methods, do a good job of supervision, first of all, we must do a good job of standardization and institutionalization of supervision.

1, people-oriented, realize the assessment target assessment management. Clarify the responsible person, time limit and quality of each task, conduct weekly and monthly assessments, and mobilize the enthusiasm of regulatory departments and personnel. Adhere to improve the work system, strengthen discipline, and improve the quality and professional level of relevant personnel.

2. Pay attention to timeliness and realize standardization and orderliness of each workflow. To standardize the process, for the matters decided by the leadership meeting and the handling of leadership instructions, it is necessary to set a time limit in each link, such as submitting projects, issuing supervision notices, tracking supervision, feedback, forming statements and supervision reports, and reporting the handling situation to the leaders at the end of each month. It is necessary to simplify the procedures, strictly follow the requirements of "conciseness", adhere to the principle of focusing on central work, repeated inspections of hot issues, leadership instructions and special inspections for important meetings, simplify the target supervision procedures, try to avoid repeated inspections by the party and government, and take more joint inspections by party groups, discipline inspection departments and administrative departments to reduce supervision costs.

3. Coordinate all parties and establish the authority of supervision. The inspection process is a process of coordinating services, and it is necessary to work closely with all units, especially the discipline inspection and organization and personnel departments, to expand the influence and strength of inspection work. At the same time, strive for the attention and support of leaders, give play to the powers of supervision and inspection, organization and coordination, direct investigation, direct report, briefing, and suggestions on the appointment and removal of cadres, and improve the status of supervision departments.

4, to the system in place, establish a guarantee mechanism. Implement the supervision responsibility system, and implement centralized management and graded responsibility according to the working principle of "who is in charge, who is responsible, who handles and who implements"; It is necessary to implement the patrol work feedback system, implement the work requirements of "paying, doing and reporting", and timely feedback the implementation. For the supervision matters with clear time limit for leaders, it is firmly required to complete and give feedback within the specified time; Improve the meeting system, take the form of "monthly evaluation meeting", regularly listen to the work progress report of the unit, the office summarizes the progress and implementation of the supervision matters, and report in the form of "special report on supervision" and "target management and supervision"; It is necessary to implement the reward and punishment system, and take the inspection results as an important basis for cadres to "evaluate the best first" and use them.

Inspectors must be in the right position. The patrol personnel entrusted by the leaders to carry out patrol work must truthfully reflect the leaders' intentions and complete the patrol tasks assigned by the leaders. In this sense, supervision is an extension and assistance of leadership activities, and it is a serious work with a sense of mission. However, the actual objects of supervision vary widely, and the situations encountered are complicated. You can't make a statement without authorization, you can only make suggestions and put forward reasonable suggestions according to the specific situation, so that the leaders' intentions can be implemented as soon as possible. Inspector is the bridge and link between leaders and grass-roots units, and is the promoter and helper of doing a good job. They want to let the inspected units think of you when they encounter problems, use you to coordinate contradictions, and be lazy and afraid of you.

Do a good job of supervision,

1, inspectors should be good at communication and coordination, learn to deal with all kinds of people, guide them to tell the truth and reflect the truth.

2. Learn to make overall plans, always grasp the core issues and major issues, make overall plans, ensure key points, be nervous and orderly, be busy but not chaotic, there are many uncertain factors and unexpected situations in supervision work, and sometimes accept several tasks at the same time, which requires us not to be carried away and lost by complicated affairs; We need to change passivity into initiative, find order from disorder, sort out laws from chaos, prioritize, arrange time order, be orderly, stand in the right place at the right time and do the right thing.

3. We should continue to strengthen the study of all kinds of knowledge, lay a solid foundation in an all-round way, and seriously study all kinds of professional knowledge closely related to the inspection work, the party's line, principles, policies, laws and regulations, documents and related business fields. Constantly adapt to the needs of inspection work, and strive to act outside the office without speaking layman.

4. We should handle five relationships: point and surface, praise and disgrace, light and darkness, unity and division, and internal and external relations. To achieve a combination of points and aspects, we must cover all aspects and highlight the key points. We should not only grasp the key points, but also give consideration to the general, with points and areas. It is necessary to praise and criticize properly, choose the positive and negative sides correctly, and strive to be convincing and stand the test; It is necessary to cooperate with light and shade, not only to investigate clearly, but also to observe unannounced visits and understand the incident in a three-dimensional and multi-dimensional way; It is necessary to combine unification with separation, give full play to the role of supervision network and expand the coverage of supervision work; It is necessary to combine internal and external factors, strictly follow the requirements of confidentiality regulations and problem handling levels, and do not spread confidential information at will, so as to gain time for leadership decision-making, strive for initiative, and avoid negative effects as much as possible.