[Abstract] improve administrative and executive power of the tax authorities, it is to strengthen the party's ability to build an important part of; is to implement the state's tax policy and tax work a powerful guarantee. In this paper, the main problems existed execution tax authorities proposed to promote tax culture construction, improve the post post system, optimize business processes, improve the system, establish a sound mechanism to optimize the tax service and a series of ideas countermeasures.
Paper Keywords: execution, the tax culture, system, supervision according to law, in your execution; there is nothing, win in the implementation. The tax authorities charged with the sacred duty of enrichment for the country, is the executor of the national fiscal policy, is a major force in the organization revenue. Execution of more and more attention at all levels of the tax authorities, tax authorities at all levels have become the subject of further study. In this paper, a detailed analysis of some of the problems and the reasons for the current execution of the existence of the tax authorities, and make some of Chuqian views.
First, what is the execution.
Power is the ability to perform high-quality completion of tasks is to carry out, fulfill and implement decisions. Execution refers to the tax authorities the tax department and its staff to implement and practical ability to perform national tax policies, laws, regulations and work plans, that the implementation of tax laws, complete tasks and achieve goals.
Second, the current execution of the main problems exist in the tax authorities.
(A) Tax cultural atmosphere is not thick, initiative implementation decline. Responsibility Weakening individual cadres, so as not to aim at, but they try too, lack of initiative, enthusiasm and creativity, and thus appear to engage in formalism, superficial, to engage in 'top to bottom are different' and other fake execution phenomenon; that there is no administration, do not play by the rules, income taxes human relationship taxes, and other taxes to chaos implementation issues, let alone execution.
(Ii) the overall quality of cadres is not high enough to keep up with business knowledge and ability to work the new situation and new requirements.
Key executives in person, the person's quality level is a decisive factor in the strength of executive power. Because of the age structure of the aging individual cadres, knowledge update lag, business ability and other reasons, could not do tax scientific and meticulous management requirements, the relevant policies and regulations not thoroughly understood, not allowed to grasp, do not appear in place, work plans not clear, and some even contrary to the original intention of incorrect execution. Therefore, improving the overall quality of tax cadres, it is a necessary condition for promoting implementation of the tax authorities.
(C) post responsibility system is not scientific, is a key issue affecting the implementation of the force.
To improve execution, it must first make clear its own cadres each responsibilities and objectives. However, in practice, some job responsibilities overlap, then there is a certain hillock no responsibility, relatively few personnel department, one more gang problem is very prominent, job division is unknown, unclear. On the other hand, the existing business processes there are many problems to be solved, such as poor convergence, absence management, messaging, feedback and share inadequate, resulting in tax base management there are many weak links, to varying degrees. ' poor management, desalination responsibility 'issue. These cases both to strengthen tax administration difficult, but also the work execution tax cadres decline.
(Iv) system is imperfect, the mechanism is not perfect, seriously affecting the intensity of execution.
System is imperfect, the mechanism is not perfect, you can not create a fair and equitable work environment, can not form an effective competition and progressive atmosphere. Supervision mechanism is not perfect, although individual tax authorities developed a number of supervision and restraint system, the implementation of the system are often not in place, monitoring can not force, to investigate such phenomena are not strict, no clear incentive, incentive mechanisms are inadequate, in varying degrees, affecting promoting implementation. Assessment mechanism is not perfect, and even the absence of the assessment is not in place, it will affect the implementation of the enthusiasm and initiative; assessment indicators excessive number of cadres struggling to cope, will also affect the implementation of the priorities, the impact of tax cadres and performance concepts Executive consciousness.
Second, improve the tax authorities Thoughts execution.
(A) to promote tax culture construction, to create advanced culture to perform, promote spiritual motivation to perform.
Culture is the sum of the accumulated tax revenue development is tax harmonious development, sustainable development of a strong internal drive. Culture is a source of tax revenue Evergreen Foundation, and is an excellent soil cultivation execution is to improve the execution of cadres endless spiritual power, the cultural construction resides in the process of implementation, achieve rigid and flexible execution harmonious blending of cultures enhance the cadres of cohesion and combat effectiveness and creativity, promote the implementation of the force continues to increase. Strengthening tax culture construction, make full use of the power of taxation culture, the right values, advanced management theory, and lay a solid common ideological foundation, cultivating good morality and motivation of tax officials, initiative, creativity, team spirit Cadres , sense of responsibility, and strive to create promote the upright, aggressive, unite the people, to encourage the creation of culture, and constantly improve tax cadres of administrative capacity, the ability to control the situation, solidarity collaboration, pragmatic competence and innovation ability, prompting the tax authorities execution and tax officials has been further improved.
(B) increase the training of cadres, improve the overall quality of cadres to improve implementation capacity.
Improve the quality of cadres is the key to promoting implementation. Do a good job, realistically cadre training, has become an important long-term work of the tax authorities at all levels, institutions and departments at all levels must conscientiously implement the 'Taxation deploy 'second five' cadre education and training reform and development plan' to professional training the main line in order to improve the quality and ability to focus, to pool construction as the basis, in accordance with the 'three teams' category training pattern, highlighting key high-quality professional training, increase tax badly needed training, and continuously improve the training and scientific education level, the full implementation of large-scale training of cadres, greatly improve the quality of cadres strategic tasks, establish and improve the cadre training to learn the system and long-term education system, adhere to promote learning and self-combined, and strive to create a learning tax authorities, cultivate adapt to the new era Tax development needs of high-quality cadres, for the service of scientific development and build a harmonious tax-effective ideological and political guarantees, security personnel and intellectual support.
(C) further clarify the post responsibility system, optimize business processes, improve execution performance.
Perfect organization, post scientific responsibility system and tax collection process is a good basis for the work, but also improve the execution of one of the key. Tax authorities should focus on tax administration, taxation levied tax enforcement measures, tax inspection, tax law, information technology and other, detailed work and job responsibilities of each department and to regulate the form of the system, so to set Kong responsibility, responsibility to the people, improve execution performance. The rational allocation of institutional functions to achieve the statutory responsibility of the department to avoid unclear responsibilities, separation of powers, bull management, cross-management and problem management vacuum at the same time strengthening the sense of responsibility, the implementation of the accountability system, increase accountability efforts to protect the the effective implementation of the mandate.
(Iv) improve the system, a sound mechanism to improve enforcement.
Strengthen the system construction, establish and perfect a set of scientific, sound and effective management mechanism to create a fair and equitable work environment, using the system to protect the executive power, executive power with the rules and norms.
1, the implementation of performance management, establishing effective competition and incentive mechanism. Improve the performance appraisal system, strict assessment criteria, implementation of incentive cash, integrated use of the results of the assessment, and the unit first assessment, optimal selection, promotion, promotion, etc. to hang hooks, do Jiangqinfalan, reward and punishment, the real performance appraisal and inspire the enthusiasm of the cadres, initiative combine. Truly concerned about each tax cadres of values, interests and feelings, strengthen the 'taught by learning, job through competition, the performance by the efforts of treatment by contribution' concept, the formation of 'more or less is not the same, doing good and doing bad is not the same , dry and quit not the same as' competitive incentives to create conditions conducive to the Director-General, supports do nothing, good atmosphere, and give full play cadres initiative, enthusiasm and creativity.
2, strict accountability, improve the supervision mechanism. To establish and improve the supervision mechanism of power to run, strengthen the comprehensive supervision network, promoting the work of regulatory constraints, leading cadres must focus on in order to regulate and restrict the exercise of power in key positions and key links as a breakthrough, to put the tax supervision work, especially among the power to run the whole process, the implementation of the tax law before, during, and afterwards process monitoring, focusing on key under supervision, so that where the exercise of power, where supervision is run. Promoting the construction of electronic surveillance, it is necessary to pay attention to improve the system, but also attach importance to technological innovation, and actively explore the use of information technology means to advance the process of tax administration sunlight to form air defense and anti-technology, technical and institutional systems supporting early warning prevention and supervision mode. While building public opinion and social supervision mechanism, make full use of the unique role of the media, in public opinion, to actively implement the decisions and arrangements of the superior effect of outstanding units and individuals vigorously promote the implementation of the force is not strong, work units and the effect is not obvious individuals will have to be made public and accountable.
3, the implementation of supervision and supervision mechanisms. The establishment of supervision and supervision mechanism, improve supervision and inspection system, information feedback system, reporting system, through the implementation of orientation, implementation of the objectives, implementation measures, implementation of the results of the whole track supervision, timely understand the progress of the work to ensure that government decrees, promote the work. Perfect for execution cadres appraisal mechanism, 'the implementation or not,' 'performs how to' have a clear measure, execution and establish a scientific performance management system, the formation of the correct direction of employment and achievements, the Governor Charles assessment of safeguards implementation force.
(V) Optimize the tax services, enhance administrative and executive power of the tax authorities.
Change the service concept, improve service system, optimize the tax service, harmonious relations levied to provide fair and impartial law enforcement services, policy service initiative in place to promote the development of information services, and constantly improve the quality and efficiency of service, improve the tax service levels. On the basis of standardized basic services, the bigger and stronger brands 12366 tax service tax authorities, continue to broaden the form of services, efforts to promote the in-depth services. Effectively guarantee the right to information, participation, supervision of taxpayers, tax authorities achieve good interaction, society, between the taxpayer within the framework of the rule of law, the tax authorities to establish a clean, efficient image, thereby further enhancing the administrative and tax authorities execution.