In recent years, we have made some achievements in strengthening anti-corruption construction. However, we should be soberly aware that under the new situation of reform and opening up, system transition, economic transformation and social change, the situation of anti-corruption struggle is still grim. Because the formation of market mechanism and the corresponding legal system construction need a process, it will give all kinds of negative corruption an opportunity; Due to the reform and opening up, the forms of social and economic organizations, employment methods and interest relations are increasingly diversified, which has also brought some influence to the party's work style construction. Due to the diversification of economic components and interests, some profit-seekers often resort to unscrupulous means to win over corrupt cadres in various ways in order to pursue the greatest interests; Due to the diversification of distribution methods, people's income gap is gradually widening, which is easy to cause some weak-willed people to lose their psychological balance, expand their selfish desires and embark on the road of breaking the law and discipline. The responsibility system for building a clean and honest government, especially the responsibility assessment and accountability, has not been implemented enough; Some unhealthy trends have been managed but have been repeated from time to time; Some management links and sources are not strong enough to prevent and control corruption. In the process of law enforcement, the vast majority of personnel enforce the law impartially and be loyal to their duties. However, there are also very few people who do not seriously perform their duties entrusted by law, accept bribes, engage in malpractices for personal gain, embezzle and misappropriate taxes, infringe on the integrity of tax officials' duties and hinder the normal management activities of state tax authorities. Therefore, we should fully understand the importance and urgency of the anti-corruption struggle as well as its long-term and arduous nature. We should not only enhance our sense of responsibility and hardship, but also constantly strengthen our confidence. As an economic supervision and administrative law enforcement department, how to strengthen the supervision and restriction of tax law enforcement and administrative management under the new situation and how to further strengthen the construction of anti-corruption is a very important practical topic before us.

General Secretary Hu Jintao pointed out: "The education is not solid, the system is not perfect, and the supervision is weak, which is an important reason for the breeding and spread of corruption." . Therefore, we should further strengthen the anti-corruption construction from the following aspects. One,

People-oriented, strengthen education and build a strong ideological defense line.

Thought is the forerunner of action. To effectively implement the anti-corruption work, we must start with publicity and education, and strive to improve the ideological and political quality of cadres and workers. It is necessary to further strengthen ideological and moral education and law and discipline education, and enhance the consciousness of the majority of tax cadres in fighting corruption and promoting honesty. We must persist in focusing on leading cadres and facing the broad masses of cadres, carry out in-depth anti-corruption education, strengthen our ideals and beliefs, and build a solid ideological and moral defense line. It is necessary to strengthen the education of ideals and beliefs and consciously resist the erosion of various decadent ideas; Strengthen the education of law and discipline, constantly improve the awareness of the rule of law, and enhance the consciousness of gathering wealth for the country and enforcing the law for the people; Strengthen ideological and political education and consciously resist the influence of decadent ideas such as money worship, hedonism and extreme individualism; Strengthen demonstration and warning education and give full play to the guiding role of advanced models.

Strengthening cadres' anti-corruption education should be based on various forms. In view of the outstanding problems existing in party member cadres' ideological style, party style, work style, leadership style and life style, we should conscientiously understand the Implementation Outline of Establishing and Perfecting a System of Punishing and Preventing Corruption with Equal Attention to Education, System and Supervision, Regulations on Inner-Party Supervision in China (Trial) and Regulations on Inner-Party Supervision in People's Republic of China (PRC) (Trial). First, we must adhere to positive indoctrination. To improve the learning system and take education as an important measure to fight corruption and promote honesty, we should proceed from reality and combine centralized learning with decentralized learning, on-the-job training and off-job training, academic education with daily education, theory and practice. Through centralized training, lectures, individual self-study and unified testing, cadres can be clear about what they can and cannot do, thus ensuring the implementation of the party's line, principles and policies and national laws and regulations. Second, we should pay attention to typical demonstrations. We often organize cadres to learn the advanced deeds of fighting corruption and promoting honesty, and working diligently for the people, pay attention to discovering, cultivating, establishing and publicizing advanced models in all aspects and at all levels of our unit, educate cadres with people and things around us, improve their comprehensive quality, and better provide taxpayers with efficient, fast, civilized and high-quality services. Third, we must make a negative warning. Take the case as an example, carry out warning education, educate cadres to treat their duties correctly, and solve the problem of administration according to law; Treat power correctly and solve the problem of how to use it; Treat life correctly and solve the problem of value orientation. Really, "power is used by the people, affection belongs to the people, and benefit is sought by the people." Fourth, we should strengthen self-education. Supervise and urge cadres to find gaps, make achievements, dig roots and talk about harm in world outlook, outlook on life and values, and extend anti-corruption education beyond the "eight hours" to families and society, so that cadres can be cautious and introspective not only in the work circle, but also in the life circle, social circle and entertainment circle. Through a series of education, let every cadre achieve "five treasures", that is, cherish his post, law enforcement power, collective honor, personal future and family happiness, establish a scientific world outlook, outlook on life, values and correct views on power, status and interests, and build a strong ideological defense line against corruption.

Second, establish and improve the system and build a strong anti-corruption mechanism.

The system is fundamental, overall, stable, long-term and binding. Starting with the management of power, people, money and things, we will focus on reforming the administrative examination and approval system, financial management system and cadre and personnel system, and use the system to manage power, affairs and people. To establish a sound system means to establish effective rules and regulations, use power responsibly, regularly and appropriately, realize the standardization and scientificity of power operation, and prevent tax cadres from abusing power for personal gain, personal gain, gambling, and power law to create system gaps and prevent them from the source.

The first is to establish a leadership responsibility mechanism. As the first person responsible for fighting corruption and building a clean government, the top leaders should take overall responsibility, set up a leading group, and strengthen leadership over the work of fighting corruption and building a clean government. It is necessary to establish a system of regular debriefing, explaining honesty, discussing honesty and evaluating honesty, and constantly put forward rectification measures in view of the existing problems. It is necessary to establish a "trinity" responsibility system of leadership responsibility system, departmental responsibility system and post responsibility system, decompose and implement responsibilities at different levels, sign a letter of responsibility for building a clean and honest party style every year, strengthen assessment, and honor rewards and punishments. It is necessary to strengthen the fault investigation mechanism, dare to be serious, dare to grasp unhealthy trends, dare to investigate and deal with them, and effectively prevent the occurrence of dishonesty.

The second is to establish a restriction mechanism. In the process of building a clean government, we should establish and improve the system of clean government review, personal income report, personal major events report, clean government filing system, clean government bonus system, gift and cash payment delivery and registration system, cadre purchase of private cars and housing report system, major events report system beyond eight hours and so on. In the internal administrative management system, it is necessary to establish and improve the financial management system, the approval system for the use of funds, the management system for the use of fixed assets, the daily financial audit system, the audit system for the departure of leading cadres, and the bidding system for infrastructure projects. In the aspect of cadre management, it is necessary to deepen the reform of cadre personnel system, formulate the evaluation criteria of cadres' achievements that reflect the requirements of Scientific Outlook on Development and the correct concept of achievements, improve the system and methods of cadre inspection, expand the democracy of cadre personnel work, and strengthen the supervision over the selection and appointment of cadres. Conscientiously implement the "Regulations on the Selection and Appointment of Leading Cadres of the Party and Government", constantly improve and standardize the systems of competition for posts, inspection and publicity, pre-appointment publicity and probation period, and implement the masses' right to know, participate, choose and supervise the selection and appointment of cadres; Further strengthen the exchange of cadres, implement the rotation system of cadre exchange, improve the system of avoiding the appointment of cadres, implement and improve the resignation system of leading cadres, and explore the implementation of the tenure system of cadres.

The third is to improve the collection and management system. Further optimize the tax business process, clarify the division of responsibilities, establish a perfect and operable post responsibility system, and strengthen the business connection between collection and inspection; Improve the tax administrator system, clarify post responsibilities, implement regular rotation, establish supervision and restriction mechanisms, and formulate clean government regulations; Establish and improve the first inspection responsibility system for inspection, audit and supervision, and fully implement the review system; By improving the collection and management system, we will form a scientific and strict management chain with layered decomposition of power, interlocking work, mutual connection and mutual restriction, and standardize tax law enforcement behavior.

The fourth is to establish a law enforcement responsibility mechanism. To establish a full-time post law enforcement responsibility system, it is necessary to combine the actual tax work, formulate a post law enforcement responsibility system, implement law enforcement procedures, standardization, clarify responsibilities and quantitative indicators, set up posts according to events, and clarify the main job responsibilities and operational requirements of each post, so that the business operation process conforms to the principle of handling affairs according to law; It is necessary to pay close attention to the implementation of the responsibility system in accordance with the post responsibility system, so that every post staff can seek politics, be conscientious and diligent in their posts, strive to improve work efficiency and correctness, ensure fair and civilized law enforcement by cadres, and reduce and eliminate the occurrence of abuse of power for personal gain and infringement on the legitimate rights and interests of the masses; It is necessary to strictly investigate the fault of law enforcement responsibility, so that the right must be responsible, the right to use is supervised, the infringement is compensated, and the violation is investigated. Illegal acts in all aspects of tax law enforcement should be investigated and dealt with. Those who violate the rules and discipline or fail to perform their duties should be severely punished to prevent abuse of power for personal gain, dereliction of duty and other acts.

The fifth is to establish and improve a scientific evaluation and early warning mechanism. It is necessary to establish and improve a scientific evaluation and early warning mechanism, adhere to the principle of combining static with dynamic and combining internal with external, and smooth the information channels. Relevant information should be obtained through letters and visits, inspection by leading bodies, patrol inspection, economic audit and case investigation. Pay special attention to understanding and mastering information from institutional adjustment, personnel changes, major festivals, weddings and funerals, and social circles, life circles and entertainment circles of cadres. Strengthen the evaluation and analysis of early warning information, sort out and analyze the information obtained in time, correctly evaluate and judge the signs and trends of corruption, find clues of cases, study and formulate relevant measures to solve problems, constantly improve mechanisms and systems, move forward the barriers, take precautions, curb corruption in the bud, and ensure the realization of the policy of treating both the symptoms and root causes, comprehensive management, both punishment and prevention, and paying attention to prevention.

Third, strengthen supervision and build an anti-corruption supervision network.

Strengthening supervision is an important link to strengthen the construction of party style and clean government. Abuse of power is the biggest corruption. Without the power of supervision, it is easy to go to corruption. According to different levels and characteristics, we should organically combine various kinds of supervision. The first is to strengthen inner-party supervision. Conscientiously implement the inner-party life system of party member Democratic Life Association, general party membership meeting, Party branch committee, etc., give regular lectures on party classes, organize party member cadres to carry out criticism and self-criticism, adhere to the advanced nature of the party, always build the party for the public and govern for the people, pay attention to giving play to the role of internal supervision such as discipline inspection and supervision, and strive to solve problems such as honest tax payment. The second is to strengthen supervision by the masses. Establish a cadre's clean government file, conduct a comprehensive democratic appraisal of cadres in combination with civil servant assessment and cadre inspection, and link the clean government assessment with economic interests and political honor. The third is to strengthen social supervision. By hiring special inspectors, holding a forum for soliciting opinions, inviting NPC representatives and CPPCC members to inspect the work, organizing supervisors to visit enterprises and taxpayers, conducting questionnaires, issuing anti-corruption supervision cards, and setting up tip-off telephones. , you can supervise tax personnel from outside, form a joint force of supervision, and put tax work under social supervision. The fourth is to strengthen supervision by public opinion. Through democratic appraisal of professional ethics, tax service evaluation, optimization of investment environment and other activities, with the help of newspapers, radio, television and other news media, supervise the law enforcement behavior of cadres, publicly expose dishonest behavior, and urge rectification. The fifth is to strengthen discipline supervision. Carry out law enforcement supervision over the administrative financial rights exercised by cadres at different positions, establish a system for reporting cadres' violations of discipline, seriously carry out investigation of letters and visits, keep abreast of violations of discipline and case clues, and comprehensively prevent problems such as non-compliance with laws and low taxes.