(two) improve the mechanism, clear responsibility requirements. In order to further standardize tax law enforcement, prevent the occurrence of duty crimes and ensure the effective implementation of all work, we must improve and perfect the working mechanism of double investigation of one case. First, strict division of responsibilities. Discipline inspection and supervision and tax inspection, as the two main leading departments of "internal investigation", should not only do a good job of close cooperation between departments, but also ensure the standardized exercise of their respective functions, so as to ensure that the main focus is not absent, the cooperation is not offside, and they do their jobs without passing the buck. The second is to clarify the scope of double investigation of a case. Cases assigned by superiors, transferred at the same level, and investigated by inspection departments, involving external reports of tax authorities and tax personnel violating the discipline of clean government work and major tax violations, should be included in the scope of double investigation of a case. The third is the contact and coordination mechanism before the investigation. In the process of case selection, we should carefully analyze and distinguish the sources of cases. If there are illegal acts involving tax authorities and tax personnel, it is necessary to contact the regulatory authorities in time, formulate inspection plans and implement inspectors. The fourth is the joint case handling mechanism under investigation. The implementation of a double investigation of a case, the implementation of the inspection bureau, the supervision office jointly handled the case. The inspection mainly examines taxpayers' tax evasion, tax fraud and other tax-related violations; The supervision mainly checks whether the tax authorities and their tax collectors violate the rules and regulations of Party discipline and discipline, fail to perform or fail to seriously perform their duties and the responsibility system for building a clean government, and whether there are dereliction of duty and dereliction of duty. At the same time, follow up the inspection and handling process, and increase supervision over the law enforcement ability of inspectors. The fifth is to strengthen post-event management. The procuratorial department and the discipline inspection and supervision department should hold an interactive meeting on double investigation of cases every quarter, and constantly improve and perfect the working measures. For the "double investigation" cases, the regulatory authorities should conduct regular inspection visits, focusing on the inspection of tax officials' law enforcement attitude, law enforcement quality and honesty and self-discipline, so as to ensure the results of double investigation of a case.
(3) It is to strengthen personnel and improve the combat effectiveness of the team. First, strengthen the leader of the discipline inspection team. Discipline inspection team leader is the vanguard of discipline inspection and supervision at the grass-roots level, the main organizer and coordinator of the double inspection work, and plays a vital role in the double inspection work. The second is to strengthen the construction of discipline inspection cadres, and enrich comrades with fine business, high comprehensive quality, strong organization and solid style to the discipline inspection and supervision department, so that a team capable of recruiting good fighters can be found in the double investigation of one case to ensure the standardized and efficient inspection work. The third is multi-party participation. The supervision and inspection department has been changed from the previous supervision department to four departments: supervision, collection and management, taxation and regulations, in order to strengthen the inspection power of the "double inspection" work, solve the problems brought about by the inspection of the supervision department, such as less personnel, weak strength, inaccurate grasp of tax policies, weak professional ability and great resistance, and improve the quality of work. The fourth is to do a good job in learning and training. Focus on organizing leading cadres at all levels, discipline inspection and supervision, inspection, collection and management, laws and regulations, taxation and other departments as well as front-line personnel of tax collection and management, improve the law enforcement level and professional level of case-handling personnel, and further enhance their sense of responsibility. The fifth is to enrich the fresh strength. Optimize the personnel structure of "double investigation", enrich young cadres who know business, can audit accounts and have high quality to the department as much as possible, and build a team with smooth information and strong command.
(4) unify thoughts and strengthen supervision. The first is to implement leadership.