How do tax authorities strengthen the construction of clean government culture

As a new culture, Zhu Xiaorong, Party Secretary and Director of the Economic Development Zone Bureau, and Li Hongjun, Party member and discipline inspection team leader of the Economic Development Zone Bureau, have attracted more and more attention from all walks of life. The Central Committee of the Communist Party of China pointed out in the 2008-20 12 Work Plan for Establishing and Perfecting the System of Punishing and Preventing Corruption that in accordance with the requirements of promoting the great development and prosperity of socialist culture, in the construction of socialist spiritual civilization, around the construction of socialist core value system, combined with social morality, professional ethics, family virtues, personal moral education and legal education, colorful activities to create a clean government culture were carried out. It is necessary to guide social organizations and their employees to enhance their awareness of practicing according to law, fairness and integrity. Carry forward the revolutionary tradition, tap the rich resources of Chinese excellent culture, and implement the "Integrity Culture Excellent Project". Promote the innovation of the content form and communication means of clean government culture, expand the coverage, enhance the influence, and form a social fashion of "being proud of honesty and being ashamed of greed". I. Essence and Connotation of Clean Government Culture and Tax Clean Government Culture As an advanced culture in China, clean government culture is rooted in great contemporary practice and traditional excellent culture. Confucius, the founder of Confucianism, Mencius and other great Confucians of past dynasties, can be said to be an advocate of clean government theory and a practitioner of clean government culture. Confucius' so-called "politician justice", "benevolent love", "cultivate one's morality for respect" and "cultivate one's morality for the people", and Mencius' people-oriented thought of "valuing the people and despising the monarch" are the "firsts" in Fan Zhongyan's "Guanzi Herdsman". Courtesy, righteousness, honesty and shame are the fundamental morality to maintain the survival and development of the country, which has become an important political and ethical thought of Confucianism in past dynasties and also constitutes a clean and honest ancient times. As far as the construction of clean government culture in China is concerned, we believe that clean government culture is a kind of culture with clean government as its ideological connotation and culture as its expression form, and it is the product of the combination of clean government construction and cultural construction. Clean government culture is an important part of advanced socialist culture. Carrying out the construction of clean government culture is an important task of building a clean and honest party style and fighting against corruption in the new period, and it is also an important strategic measure to effectively punish and prevent corruption. As a new phenomenon of tax culture in recent years, tax clean government culture is an inseparable part of tax culture and plays an important role in the formation and construction of tax culture. Tax culture is the sum of all kinds of material forms, behavior norms, management systems, values and professional ethics accumulated by tax authorities in long-term tax practice activities, including four levels: material system, behavior system, institutional system and spiritual system. Fundamentally speaking, tax culture is the common value system of tax department employees and the soft power of tax work. Clean tax culture is a culture with clean law enforcement as its ideological connotation and various cultural products as its carrier and manifestation, and it is the product of the combination of clean law enforcement and tax industry culture construction. Advocating the construction of a clean government culture and building a clean national tax is an urgent need to eliminate the cultural soil where corruption breeds and further promote the work of combating corruption and promoting honesty. It is also an effective way to improve the comprehensive quality of all tax officials and an ideological guarantee and cultural support for building a harmonious socialist society. In recent years, the State Taxation Bureau of Economic Development Zone, in close connection with the actual tax work, has actively innovated carriers and enriched forms around the overall cultural needs of cadres, vigorously promoted the construction of a clean government culture, created a strong atmosphere of respecting honesty and respect for honesty, and effectively promoted the construction of a clean government and the work of tax centers, which has been affirmed and praised at all levels. Our bureau and some departments have successively won the titles of "National Civilized Unit of Tax System", "National Women's Civilized Post", "National Youth Civilization", "Model of Civilized Unit in Chongqing", "Advanced Grass-roots Party Organization of Chongqing Municipal Organs" and "Home of Model Workers" of Chongqing Federation of Trade Unions, etc., and have been rated as an advanced unit in building a clean government by the Municipal State Taxation Bureau for 12 years. Second, the significance of strengthening the construction of tax clean government culture (1) The construction of tax clean government culture is an important part of the construction of party style and clean government. They are the relationship between ideas and systems, and they are two indispensable elements in the formation of a clean government culture in tax authorities. They interact and depend on each other, and the implementation of a clean government system needs the recognition and support of ideas. The culture of clean government comes into being in the practice of building a clean government, and obtains the motive force and soil for growth in practice. At the same time, the culture of clean government has also played a positive role in the construction of clean government. Vigorously advocating the culture of clean government, promoting and restraining public servants to form a good cultivation and lifestyle of clean government are conducive to eradicating the soil that breeds corruption and to the formulation and implementation of a clean government system. (2) The construction of a clean and honest tax culture is a necessary means to build the values of tax authorities and vigorously carry forward the tax spirit of "loving the motherland, being loyal to the people, loving their posts and being dedicated to their duties, administering taxes according to law, being honest in service, seeking truth and being pragmatic, pioneering and innovative, united and harmonious, and being honest in performing official duties" in the tax system. The tax department is an important economic law enforcement department of the country, and it is its fundamental duty to "gather wealth for the country and enforce the law for the people". Whether the vast number of tax cadres can be honest in politics is not only related to the position and image of the party and the government in the eyes of the people, but also to the future and destiny of the tax cause. Therefore, strengthening the construction of clean government culture, guiding and grasping the correct direction of public opinion can make the majority of tax cadres always maintain the pioneering spirit. Actively create a public cultural atmosphere against corruption, educate and guide the vast number of tax cadres to pursue lofty spiritual realm, and build a common value centered on serving taxpayers wholeheartedly. (3) The construction of a clean and honest tax culture is an important measure to improve the professional ethics system of the tax system and create a clean and honest political atmosphere. One of the main purposes of the tax system to strengthen the construction of clean government culture is to organically combine the construction of clean government with the professional ethics cultivation of tax cadres, and to improve and perfect the post professional ethics system with "loving taxes, administering taxes according to law, being honest in performing official duties and collecting taxes in a civilized way" as the core content, so as to standardize the professional behavior of the majority of tax cadres and create a clean and upright political atmosphere. At the same time, let the vast number of tax cadres continue to bathe in the excellent culture of clean government of the Chinese nation, build a spiritual fortress of being pragmatic and honest for the people, and build an ideological defense line of "constantly cultivating political morality, constantly thinking about greed and law", so that diligent and honest government will become the spiritual pursuit, ideological realm and conscious behavior of the vast number of tax cadres. (A) the construction of a clean and honest culture of tax authorities should cultivate the sense of identity of tax personnel to the tax authorities. Management believes that organizational identity is the degree of employees' recognition of their organization, which includes three parts: trust and acceptance of organizational goals and values; Willing to contribute to the interests of the organization; I hope to continue to be a member of this organization. The values of an organization provide the basic direction and action guide for its survival and development, and lay the foundation for the members of the organization to form a common code of conduct. Organizational values provide a measure of cohesion, and this common rule system and evaluation standard determine the common behavior orientation of all personnel in the organization. Therefore, to strengthen the construction of clean tax culture, it is necessary to cultivate tax cadres' sense of identity with tax authorities, so that tax cadres can accept the values and professional ethics pursued by tax authorities, consciously practice them and be influenced by organizational culture. Only in this way, tax cadres can consciously understand and practice the overall situation of tax authorities' clean and honest tax culture construction, and the development of clean and honest tax culture construction can get twice the result with half the effort and achieve real results. In the process of building a clean and honest culture, the State Taxation Bureau of Economic Development Zone has always adhered to the people-oriented principle, made great efforts to meet the cultural needs of the people, enriched their spiritual life, improved their moral cultivation, and fully mobilized the enthusiasm of cadres to participate in the construction of a clean and honest culture, such as setting up a reading room to meet the reading needs of cadres, and encouraging cadres to read more books, write good books, and exchange reading experiences in combination with reading month activities; Establish and improve gymnasiums, tennis courts and other facilities, carry out various trade union interest group activities, and actively create workers' homes to meet the physical and mental needs of overall cadres after work; Actively carry out various training activities, including clean government education, political and ideological study, professional training, civil servant etiquette training, etc. To provide the necessary external environment for cadres to actively improve their comprehensive quality; Organize cadres to actively participate in various activities organized by regions and municipal bureaus, such as cultural performances, fun sports meetings, mountaineering activities, business expert competitions, etc. Cultivate cadres' sense of identity and pride in the organization and enhance cohesion. (2) The tax authorities should attach importance to the construction of a clean and honest government culture. The construction of clean government culture in tax authorities must pay attention to the hierarchy of educational objects and forms, highlight the pertinence of education, and conduct education according to students' ideological level, personality characteristics, work experience, living environment and spiritual pursuit. For leading cadres, we should focus on strengthening the education of building the party for the public and governing for the people; For government officials, we should focus on strengthening the education of honesty and self-discipline and serving the grassroots; For comrades who are specifically responsible for tax collection and management, we should focus on strengthening the education of managing taxes according to law, doing things according to rules and stressing procedures; For the broad masses of workers and the masses, it is important to strengthen the education that everyone is responsible for building a clean government. In the form of education, we should change the passive education mode of "listening on the stage" and change the way of sitting and talking, and reflect the infiltration of tax clean government culture everywhere through the clean government regulations in the open column, the construction of clean government web pages, the publicity of clean government in the office and the warning signs of clean government, and the vigorous promotion of clean government self-discipline. At the same time, supplemented by the supervision of external taxpayers, combined with professional ethics evaluation, taxpayers are invited to grade the excellent work of tax cadres. In recent years, the State Taxation Bureau of Economic Development Zone has vigorously strengthened the work of building a clean government, made great efforts to build a system of punishing and preventing corruption that conforms to the reality of the national tax system, and formulated relevant management systems and supervision and restriction measures for three key links of collection and investigation, three key parts of human, financial and material, and three key targets of tax administrators, tax inspectors and administrative examination and approval personnel. Conscientiously implement the Measures for the Supervision and Management of Leading Groups and Leading Cadres in the Tax System, strengthen the system of reporting on work and explaining honesty for leading cadres, actively formulate relevant systems for building a clean government in various departments, adhere to the education of party style and clean government as the learning content of party groups and departments and the assessment items of regional bureaus, and vigorously correct unhealthy trends that harm the legitimate rights and interests of taxpayers. At the same time, actively carry out lectures on the construction of a clean government, hold a knowledge contest on the history of party constitution Party, and hold a collection of works on clean government culture. Through photography, calligraphy, essay writing, cartoons and other forms, we actively promoted the "Five Enters" activities of the culture of clean government "into institutions, enterprises, families, grass-roots units and windows", which set off a new upsurge in the education of party style and clean government construction in the overall situation. In addition, in order to give full play to the special role of the family in building a clean and honest party style, our bureau attaches great importance to the education of family integrity in the work of building a clean and honest government, issues a Proposal on Family Integrity to all cadres' families, and signs a Commitment Letter on Family Integrity with all cadres' families, so that cadres' families can be honest and help each other. (3) The tax authorities should advocate a culture of clean government and oppose a culture of corruption. Practice shows that it is impossible to establish a culture of clean government without facing up to and resolutely opposing the culture of corruption. In other words, the construction of a clean and honest government culture that does not oppose corruption culture will inevitably become a castle in the air. In particular, we should be alert to the "theoretical atmosphere" that promotes corruption or wrongs corruption. What do you mean by "pure water without fish", "small details are harmless", "anti-corruption affects economic development" and "corruption is inevitable". Therefore, it is necessary to strengthen the construction of clean government culture and eradicate the soil for the survival of corrupt culture. At present, in the construction of a clean and honest party style, tax authorities usually tell more stories about clean government and advocate clean government, but less talk about the harm of corruption to individuals and countries. If we don't understand the harm brought by corruption, we can't completely dislike corruption and form a firm concept of honesty. Therefore, while building a culture of clean government, the tax authorities must intensify the propaganda and education of anti-corruption culture, so that everyone can know the dangers of corruption, wake up and realize that corruption is no longer irrelevant, so as to resolutely tolerate corruption in attitude and cognition, resist corruption in action, and report and expose corruption. In the process of building a clean government, the State Taxation Bureau of Economic Development Zone has always insisted on opposing the culture of corruption, advocating the culture of clean government, and paying attention to the anti-corruption system and system construction: First, fighting corruption ideologically. In recent years, the Bureau has further intensified the anti-corruption education, seriously organized the overall cadres to study the Regulations on Inner-Party Supervision in China, the Regulations on Disciplinary Actions in China and the Work Plan for Establishing and Perfecting the System of Punishing and Preventing Corruption in 2008-20 12, studied the spirit of the Second Plenary Session of the 17th CPC Central Commission for Discipline Inspection and the Third Plenary Session of the 3rd Chongqing Commission for Discipline Inspection, and conscientiously implemented the national tax system and the national tax of the whole city. The second is to fight corruption in practice. By strengthening the warning education, the bureau organized the overall cadres to watch warning films such as "Cheap Interests", "Crime of Tax Evasion" and "Taxpayers Don't Pay Taxes", and carried out anti-corruption activities in different ways such as party newspapers, radio, television, internet and wall newspapers. The third is to combat corruption within the system. In recent years, the Bureau has taken the "Year of Style Construction" as an opportunity to speed up the construction of anti-corruption system and further improve it. Establish and improve a number of supervision systems such as collective leadership and division of responsibilities, important briefings and reports, debriefing and honesty, letters and visits, and conversation warnings, and do a good job of implementation and strict implementation; Set up an inspection team and a part-time inspector system composed of discipline inspection and supervision departments internally, give full play to the role of invited inspectors externally, and give full play to both internal and external supervision; In accordance with the principle of "strike and prevent simultaneously, treat both the symptoms and root causes", accelerate the construction of duty crime prevention system in tax law enforcement, administrative examination and approval, tax service and other fields. (D) The tax authorities should regard the construction of clean government culture as a brand-new management concept and an important measure to improve the service level, and infiltrate it into the daily work of taxation. The construction of clean government culture is not only a theoretical issue, but also a practical issue. It is rooted in all kinds of practice and work, and needs all departments to understand their own characteristics and carry out the construction of clean government culture in a targeted manner in combination with the actual work. Therefore, for tax authorities, it is necessary to closely combine the actual tax work and insist on infiltrating the construction of clean government culture into tax collection and management, tax inspection, team building, style building and other work, which not only achieves the purpose of promoting honesty with performance, but also further enriches the connotation of clean government culture construction. In recent years, our bureau has taken various measures, insisted on combining the construction of a clean government with tax work, and penetrated into the daily work of taxation, and achieved good results: First, it promoted tax service. By actively carrying out the activities of establishing a standardized tax service hall, implementing the responsibility system of first inquiry and limited service system, promoting optimized service measures such as delayed service, appointment service and door-to-door service, actively expanding the "one-window" management concept through staff rotation, implementing the "all-round" window tax service model, and further improving the whole service system, the tax service hall will become a service place integrating collection, tax-related examination and approval, consulting service, open government affairs and tax law publicity. At the same time, take various measures to promote the contact and communication between taxpayers and tax authorities. For example, the Tax Source Management Section actively promotes the "tax enterprise contact card" system to provide taxpayers with real-time services of "calling immediately, answering questions immediately and calling immediately". The establishment of the system is not only convenient for tax authorities to understand the production and operation, capital operation, tax payment and law enforcement services of tax cadres, but also helpful for tax cadres to help enterprises solve tax-related hot issues. The second is to deepen tax enforcement. I use the tax collection and management system, tax law enforcement assessment system and other assessment software, actively explore the informationization of law enforcement supervision, strengthen tax law enforcement inspection, organize part-time inspectors, irregularly check the administrative law enforcement, work style and service quality of the staff of the overall tax service office, tax administrators and inspection cadres, and constantly standardize the daily behavior of cadres. Strengthen the combination of tax law enforcement inspection and law enforcement self-examination, understand the law enforcement situation of tax cadres through different channels and ways, and put forward rectification measures to improve the accuracy of law enforcement in view of all kinds of situations found in the process of law enforcement inspection and self-examination. In addition, the inspection bureau of our bureau actively promotes the receipt card system for inspectors' honest law enforcement. When tax inspection is carried out, inspectors should issue a receipt card for clean government law enforcement to the taxpayers under inspection, requiring taxpayers to comprehensively evaluate their clean government, service attitude and law enforcement quality, and truthfully fill out the receipt card according to the inspectors' law enforcement situation, and the regional bureau will investigate and deal with the situation reflected by the inspected objects. This practice has been widely praised by taxpayers. The third is to strengthen the sunshine tax. In recent years, our bureau has actively promoted the openness of government affairs and sunshine taxation, and strictly implemented administrative examination and approval procedures in accordance with relevant laws and regulations and tax procedures to ensure fairness, impartiality and openness in tax enforcement. Accelerate the identification of personal electronic tax payment, implement the open system of inspection cases, and strictly implement the service time limit promised by tax matters; Actively build a network outside the region, set up electronic display screens and touch screens in the tax service hall, and disclose tax-related information in a timely manner; Strengthen external supervision, further improve the working methods of special inspectors, enrich the content of activities, and actively play the unique advantages of special inspectors in anti-corruption work. The implementation of these effective measures has ensured the realization of "rule of law, civilization, fairness and efficiency" of grass-roots tax authorities, and created a tax work atmosphere in which there are laws to follow, laws to be observed, law enforcement to be strict, and violators to be prosecuted. (5) Tax authorities should constantly innovate institutional mechanisms, strengthen theoretical research and practical exploration, and establish a long-term mechanism for building a clean and honest culture. It is necessary to incorporate the construction of clean government culture into the overall planning of the construction of party style and clean government and tax culture, and strengthen the leadership and coordination of the construction of clean government culture. Give full play to the overall pattern of propaganda and education on the party's work style and clean government, make overall arrangements, give classified guidance, make careful plans, and form a joint force. Seriously carry out theoretical research on the construction of a clean and honest culture, conduct in-depth discussion and scientific demonstration on the concept, interactive atmosphere, products and production, resources and integration, carrier and operation of the construction of a clean and honest culture, and provide theoretical support, intellectual support and ideological guarantee for the construction of a clean and honest culture. From the reality of the tax department, we should formulate specific overall objectives, long-term plans and short-term work arrangements for the construction of a clean and honest culture. Establish a guarantee mechanism for the construction of a clean and honest culture and increase investment in the construction of a clean and honest culture. At the same time, establish and improve the target management, evaluation and incentive mechanism of the construction of clean government culture, and push the construction of clean government culture onto the track of normalization, standardization and institutionalization. The above is our understanding of the construction of a clean government culture. As an important part of building an advanced socialist culture, the construction of a clean and honest culture is an important carrier of anti-corruption education for the whole party and society, and plays an important role in building a clean and honest party style, but at the same time, its role cannot be exaggerated. While strengthening the construction of clean government culture, we must attach great importance to the innovation of the system and mechanism of clean government construction, organically combine the construction of clean government culture with the construction of clean government system, and jointly promote the construction of clean government. A total of 7 1 readers have read this article.