First, the current situation and analysis of grassroots party style and clean government construction
In recent years, the grass-roots tax authorities have always regarded the construction of party style and clean government as an important task, and continuously deepened the education of clean government as a fundamental policy for anti-corruption work. Organized and carried out a series of publicity, study and education activities of clean government with great strength, distinctive features, large scale and great influence, educated people around them with things around them, carried out warning education with typical cases, carried out demonstration education with advanced models, and carried forward a positive culture of clean government, which achieved remarkable results. Through the activities of party style and clean government education, the consciousness and firmness of tax collectors in implementing the "Theory of Three Represents Thought" have been enhanced, and the awareness of honesty, self-discipline, honesty and diligence, ideological morality and law and discipline of cadres and workers have been significantly improved, creating a good public opinion atmosphere against corruption, effectively integrating anti-corruption publicity and education resources, promoting the healthy and in-depth development of party style and clean government construction, and promoting the successful completion of various tax work tasks. While fully affirming the achievements, we should clearly see that there are still problems and shortcomings in the education of party style and clean government.
(1) system implementation is not in place. At present, the mainstream of building a clean government in grass-roots tax departments is good, and it is worthy of recognition whether the leaders attach importance to it or the discipline inspection and supervision departments formulate and improve the clean government system. However, there are still some problems in the implementation of the system: first, the implementation of the system cannot be sustained for a long time, the education system of party style and clean government is not implemented, the education of party style and clean government is not in place, the management is not strict, and the political, principled, ideological and regular nature of education management is lacking. Second, the ideological understanding is not enough, there is a phenomenon of combining leniency with severity, and there is a phenomenon of minimizing major issues and minimizing minor issues. Some units and leading cadres do not have a high understanding of the education of party style and clean government, pay insufficient attention to it, are not good at looking at problems from the overall situation and politics, lack a sense of urgency, and treat the symptoms rather than the root cause. There are short-term behaviors that only pay attention to long-term effects, only pay attention to tax tasks and ignore the ideological and political education of cadres and workers. Third, it is not enough for leaders to lead by example. Leaders should not only make demands verbally, but also insist on setting an example in action, otherwise the system will be a dead letter.
(2) Supervision is not in place. For tax authorities, the content of clean government supervision can be said to be all aspects, such as the management of people and property, the implementation of tax discipline and the construction of professional ethics, tax inspection, invoice management, tax reduction and exemption, tax refund management, tax punishment and other important links in tax law enforcement. It can be said that there are many contents to be supervised. However, due to various reasons, such as insufficient internal coordination, insufficient publicity, insufficient ideological understanding of cadres, and insufficient supervision and control, some supervisory cadres just want to muddle along and are afraid of offending people, and do not want to deepen the supervision work. As a result, some contents have not been included in the system of clean government supervision, and even a few contents have lost effective clean government supervision at all. This is also the fundamental reason why the grass-roots tax authorities have never been able to put an end to violations of law and discipline. The unsupervised operation of power provides the soil for corruption.
(3) The educational form is monotonous. When organizing learning and education, only pay attention to what education is arranged by superiors, what information is sent and what information is copied, which is generally rough, or arrange collective learning to come to a large class, read from books and listen to the audience alone. The listener is absent-minded, which is called organizing collective study. In fact, everyone is distracted and has a small meeting. Sometimes, they either arrange self-study, ignore the learning effect, and are not good at combining the thoughts, work styles and life realities of cadres and workers to organize predictable, targeted and effective learning and education. Sometimes, although they arrange for individuals to write their learning experiences, and rigidly stipulate the length and time limit of articles, they actually extract relevant newspaper articles or download and transmit others' learning achievements on the Internet, forming a situation in which one person works and everyone shares the achievements. It is difficult to make the main spirit of learning and education into the brain, heart and feelings, and achieve tangible expected results, effectively enhance the timeliness, pertinence and effectiveness of learning and education, and ensure the implementation of personnel, time, content and effect.
(4) More passive and less active. Some units and departments are often passive and not active in the construction of party style and clean government, which may be caused by a small number of leading cadres' weak awareness of clean government and insufficient ideological understanding. Some grass-roots leaders attach more importance to tax work than clean government. Don't you know that these two jobs complement each other? If there is a problem with the clean government, won't the tax revenue be affected? There is often a problem of clean government, and the national tax loss will be tens of thousands or even millions. The main phenomena are as follows: First, they do not take the initiative to accept the education of clean government, and most tax cadres have a weak awareness of receiving education. They often just watch videos and read a few warning articles; Second, the awareness of actively preventing corruption is not strong. We adhere to the principle of combining punishment with prevention and paying attention to prevention, while some units or leaders usually do not pay attention to prevention, and it will be too late to wait for problems to cause losses; Third, the assessment should be passive, and the responsibility of clean government should be assessed every year, but the assessment effect is not obvious. Some units just cope with the assessment and take the form, which is just passable, and even a few units just cram for the Buddha's feet temporarily; Fourth, the passivity of accepting supervision is greater than the initiative, especially the leaders of individual units, who have a strong view of political achievements. They do not investigate and report the problem of clean government in their own units, and cover it up if they can, for fear of affecting their political achievements. Some leaders think that grasping business is pragmatic, grasping achievements is visible, and grasping clean government is a retreat. It has little effect on grasping or not grasping, and even thinks that it is a matter for the discipline inspection and supervision department and has nothing to do with itself.
Two, to further strengthen the grassroots party style and clean government construction suggestions
(1) The system should be further improved and the implementation should be further put in place.
Perfecting the system of punishing and preventing corruption is the focus of strengthening the construction of a clean government. The perfection of the system of punishing and preventing corruption is firstly the perfection of the system, and secondly the implementation of the system. The system includes a clean and honest discipline system, a punishment and prevention system, a collection and management system and an administrative management system. It can be said that every corner of the grass-roots tax work should have the eyes of supervision, and every link of the operation of the two tax rights should have the lens of clean government. Therefore, perfecting the punishment and prevention system and strengthening the construction of a clean government system are not entirely the business of the discipline inspection and supervision departments. Whether the system is perfect or not, whether it can adhere to the principles of treating both the symptoms and root causes, comprehensive management, both punishment and prevention, and paying attention to prevention, requires the joint participation and joint efforts of all departments and the vast number of tax cadres. In addition, the system construction is not static, once and for all, nor can it be achieved overnight, but should keep pace with the times. Doing a good job in system construction requires correct guiding ideology, scientific development thinking and practical innovative methods, which can stand the test of practice. If it is abolished, it will stand, if it is not broken, it will pass, and the general rules will last for a long time. The system construction should be updated and improved according to the social development situation and the actual work needs.
It is very important to improve the system, and it is more important to implement the system. In the current situation and analysis, it has been said that it is worthy of recognition to improve the system at present, but the implementation of the system is often greatly discounted by the grassroots tax authorities. Conscientiously implement the anti-corruption system of "one post and two responsibilities", "anti-corruption talk", "clean reporting on work" and "decision-making on major issues" of the tax department, strictly implement the anti-corruption related regulations of tax personnel such as honesty and self-discipline, and ensure the implementation of anti-corruption construction. There should be a work plan and a work system in the implementation system, and everyone should be responsible for it and implement it at all levels. The implementation of the system lies not in the form, but in the essence. If the grass-roots units find imperfections in the process of implementing the system, they should report them to their superiors so that the system can be continuously improved in practice. The superior should then check the implementation of the assessment system, grasp the substantive assessment content, solve the problem at the grassroots level, and eliminate corruption in the bud.
(2) further strengthen supervision and further expand opening up.
The use of any power needs supervision, otherwise it will easily lead to corruption, and supervision is the natural enemy of corruption. For grass-roots tax authorities, we should not always say that tax work is a thing that often walks by the river. If the mind is not firm and the consciousness is weak, it is easy to make mistakes and even commit crimes. Doing a good job in clean government supervision is also an important guarantee for protecting cadres and strengthening the construction of tax team. To strengthen the supervision of clean government, first, strengthen internal supervision, where the discipline inspection and supervision departments are responsible, and where the leading bodies at all levels and even the majority of tax cadres are responsible. The second is to strengthen social supervision, which can be promoted by inviting social supervisors, returning visits, public opinion evaluation and social evaluation. Thirdly, it is an effective way to strengthen contact with local governments, people's congresses, CPPCC and public security departments and bring grass-roots tax departments into the local supervision system.
To strengthen the openness and transparency of the use of power, we must adhere to the openness of government affairs and taxation. Openness is also a very effective way of supervision. Grass-roots tax authorities should constantly increase the openness of government affairs, further expand the open content, and hold democratic life meetings, standing meetings and branch meetings by relying on the advantages of tax authorities, internal and external networks, tax service windows, news media, tax publicity activities and other forms. Realize the maximum publicity of the two rights, so that everyone is supervised and everyone is a supervisor.
(3) Pay more attention to education and further innovate educational methods.
Combining punishment with prevention, paying attention to prevention is the principle, paying attention to prevention and strengthening education is the way. First, strengthen the education of ideals and beliefs, do not want corruption, and further enhance the dedication and selfless dedication of the majority of tax cadres; The second is to strengthen the typical warning education, not dare to corrupt, so that the majority of tax cadres consciously achieve self-esteem, introspection, self-alarm, self-motivation; The third is to strengthen the education of party discipline and rules, not to be corrupt, so that the majority of tax cadres know, understand and abide by the law. Leaders at all levels should attach importance to clean government education, often attend in person and take the initiative to teach clean government courses. All grass-roots tax departments should formulate a clean government education plan, the top leaders should personally grasp it, and the leaders in charge should specifically grasp it to ensure the learning effect. It is feasible to further emancipate the mind, innovate the way of clean government education and strengthen the construction of clean government culture. In addition to theoretical indoctrination, we should also pay attention to realistic education, receive personal appearance education in prison and discipline education in the army. Closely combine the education of party style and clean government with the harmonious construction of tax culture to form a pattern of combating corruption and promoting honesty.
(d) Leaders should further set an example and further raise their awareness.
The leading bodies of grass-roots tax departments, especially the top leaders, should further enhance their sense of responsibility in fighting corruption and promoting honesty, fully understand the importance of building a clean and honest party style in strengthening grass-roots construction, and earnestly pay equal attention to tax work and clean government work. The leaders of grassroots tax departments are the vanguard of grassroots tax cadres. They must set an example, be honest and self-disciplined, and strictly abide by the eight requirements of the four disciplines in strengthening the building of a clean and honest party style and anti-corruption work at the grassroots level. First, stress learning, politics and righteousness with practical actions; The second is to manage yourself, your subordinates and your family; Third, please don't eat, please don't accept gifts, don't be selfish, don't talk nonsense; Fourth, strict requirements, strict management and strict supervision; The fifth is to take the lead in learning, taking the lead in honesty and obeying the law.