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How to implement two responsibility?
Implementing the "two responsibility" is a major innovation in building a clean and honest party style and fighting corruption, and also an important guarantee for promoting the healthy development of tax revenue. In recent years, under the correct leadership of the provincial party committee and the provincial government, the national taxation system of the whole province regards the building of a clean and honest party style and the struggle against corruption as an overall, long-term and fundamental major task, attaches great importance to it, vigorously promotes it, and has made great progress in all work. Under the new situation, the national tax department should further strengthen the ideological consciousness and action consciousness of two responsibility, make great efforts to improve work style, improve internal control, strengthen supervision and strict investigation, enhance pertinence and effectiveness, and resolutely implement two responsibility.

Tighten the "institutional cage" and improve the work style improvement mechanism. To implement the "two responsibility", style construction is the guarantee. The Third Plenary Session of the 18th CPC Central Committee decided to put forward "improving the normalization system of work style", which is not only an important content of comprehensively deepening reform, but also an important guarantee for deepening reform. As a practitioner of the party's mass line education practice, the national tax system should thoroughly implement the spirit of the eight central regulations and practice the requirements of "three strictness and three realities". At the same time, it should comprehensively strengthen the system control power and put the power into the system "cage" for the tax law enforcement power and administrative management power in the hands of national tax cadres. Strengthen discipline, make the work style construction and discipline construction advance simultaneously, implement "electrification project", make discipline truly a "live high-voltage line", urge cadres to strictly implement the decision-making arrangements of superiors, and resolutely prevent orders from being enforced, forbidden, fragmented and disobedient. Strengthen the performance of duties and responsibilities, carry out in-depth special education on "post is responsibility", do a good job in the special treatment of "lazy procrastination" and "eating and getting cards", and effectively prevent problems such as not being on the job, not loving the post, and not contributing to the work. Strengthen the service guarantee, further promote the "Spring Breeze Action of Convenience Taxation", further enrich and optimize the convenience service measures such as self-service taxation, city-wide general office, 12366 hotline and online taxation, and strive to solve the "last mile" and "last step" problems of serving taxpayers. Strengthen supervision and punishment, adhere to discipline, investigate and deal with violations, and maintain the rigidity of discipline. Since the practice of mass line education, the national tax system of the whole province has investigated the responsibility of cadres involved in "lazy politics".

Build a platform for the prevention and control of clean government risks and improve the internal control and checks and balances mechanism. To implement the "two responsibility", supervision and restriction are the core. In accordance with the requirements of the Third Plenary Session of the 18th CPC Central Committee on building a power operation system with scientific decision-making, firm implementation and strong supervision, the provincial tax system takes strengthening power supervision and restriction as the main line, takes risk management as the guidance, and further promotes the construction of internal control mechanism in combination with the implementation of the third phase of the Golden Tax Project, striving to make the internal control mechanism an effective carrier of the "system cage". Adhere to the internal control thought of scientific decentralization, process control and openness, and do a solid job in dynamic management and optimization of prevention and control measures. Combined with the pilot of "VAT reform" and the adjustment of tax policy and business process after the third phase of Golden Tax was put into production, the high-risk points and prevention and control measures were revised in time, and the continuous improvement of risk management was realized; Combined with work development and case investigation, in-depth analysis of the law enforcement risks brought by relatively complicated management systems and excessively high and detailed management standards to the grassroots, timely cleaning up normative system documents and index systems, and effectively reducing the risk of clean and honest law enforcement at the grassroots level; Improve the evaluation system of internal control work, optimize evaluation indicators, strengthen accountability and application of results, and promote the implementation of internal control tasks. Combined with the tax reform and tax collection and management reform such as "camp reform", we will strengthen the risk prevention and control of key positions and key links such as invoice management and export tax rebate, timely capture problems in the work, study and formulate prevention and control measures, and achieve "nip in the bud". Actively promote decentralization, open the list of tax law enforcement powers, the list of administrative examination and approval items and the list of taxpayers' credit, and standardize the exercise of tax discretion and tax preferential relief, so as to openly promote fairness and justice.

Carry forward the spirit of "nailing" and improve the supervision and implementation mechanism. To implement the "two responsibility", supervision is the key. The construction of a clean government is a political task with full participation, which requires the tax system of the whole province to carry forward the spirit of "nailing nails" and make concerted efforts to maximize the positive energy of fighting corruption and promoting honesty. First of all, party groups at all levels and principal responsible comrades take the lead in performing their duties. We will implement the "task book project" for the main responsibility of building a clean and honest government, establish a main responsibility system with clear responsibilities, responsibility for performing duties and accountability, and strive to solve problems such as unclear main responsibility of the party group. Fully implement the responsibilities of employing people, correcting mistakes, controlling power and supporting management, study the work plan at the beginning of the year, strengthen daily supervision at ordinary times, listen to reports at the end of the year, and conduct appraisal. Secondly, do a good job in the implementation of "one post and two responsibilities" for team members. Implement the "one post and two responsibilities" of team members, formulate operational and assessable system regulations, decompose the task of building a clean and honest government into leaders, departments and units in charge, and clarify the responsibility of building a clean and honest government. Team members regularly study, arrange, inspect and report on the work of building a clean government within their responsibilities, sort out their supervisory responsibilities one by one, formulate operational, verifiable and accountable measures to prevent corruption for each power, and truly integrate the requirements of clean government into their responsibilities. In the end, the discipline inspection and supervision departments should earnestly enforce discipline, answer questions and ensure good control. Actively promote tax discipline inspection and supervision to focus on the main business, change jobs, change methods and change styles. In terms of supervision content, we should focus on strengthening the supervision of implementing the spirit of the eight central regulations, correcting the "four winds", implementing democratic centralism by the party group, making the "three majors and one big" decision, and selecting and appointing cadres. In the way of supervision, the key issues of centralized power, high risk of clean government and high concern of the masses will be changed from full participation to key supervision to improve the effectiveness of supervision.

Pay close attention to taking root and improve the accountability mechanism. To implement the two responsibility, accountability is the starting point. In practical work, the national tax system requires that both the "top leaders" and the deputy leaders should sign and endorse the responsibility book for building a clean and honest party style, and investigate the responsibility if there are any problems. Full implementation of performance management, adherence to the matching of assessment indicators with corresponding job responsibilities, and scientific formulation of indicators decomposition measures and methods have improved the objectivity and fairness of assessment and ensured the landing of assessment indicators. A "one-vote veto" will be implemented for major corruption cases and units where unhealthy practices have been breeding and spreading for a long time. Continue to increase accountability, strictly implement the responsibility system for building a clean and honest government, strictly implement accountability measures, and form a complete chain of responsibility decomposition, inspection and supervision, and investigation. Units or departments that are ineffective in building a clean and honest party style and anti-corruption work should not only hold the parties accountable, but also hold the relevant leaders accountable. Improve the petition system, case clue reporting system and public opinion handling system, strengthen the petition inquiry and admonishing conversation, pay attention to small problems, and prevent small problems from turning into big problems. Further strengthen the discipline of handling cases, pay attention to collecting case clues from letters and visits, broaden the source of cases, and seriously investigate and deal with cases of leading cadres violating laws and regulations and corruption in the field of tax law enforcement and taxpayers. Strengthen the "double investigation of one case" of tax-related cases, and promptly discover and investigate violations of discipline and law by tax authorities and tax personnel in major tax-related cases such as falsely issuing VAT invoices and defrauding export tax rebates. Analyze and report typical cases in time, carry out warning education activities, and play a fundamental role in investigating cases.

The construction of a clean and honest party style and anti-corruption work are related to the future, destiny and life and death of our party. The tax system has a large team and is also a law enforcement department. Tax cadres have certain powers, and there are relatively many risks in clean government. Based on the reality of tax work, we should improve the system and mechanism, implement the "two responsibility", take deepening the building of a clean and honest party style and anti-corruption work as the driving force, make overall plans for all the current work, promote reform and development in a clean and honest environment, provide solid financial support for building a strong economic and cultural province, and reflect the actual results of the building of a clean and honest party style and anti-corruption work with new results.