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从国税系统发生的违法违纪案件来看,主要集中在税收执法权和行政管理权上(以下简称“两权”)。作为执法部门,基层一线的税务人员税收执法权力较大,再加上社会上的一些犯罪分子千方百计的拉拢腐蚀,如果对税收执法权不从机制上强化监督制约,极易出问题。行政管理权主要掌握在各级领导干部手中,突出的是人事权和财务管理权。从源头上加大预防和治理腐败的力度,对于国税系统来说,就是要从机制上拿出切实可行的办法和措施,加强“两权”监督制约,并狠抓落实。
From the case of violation of laws and regulations that occurred in the national tax system, the focus is on tax enforcement and administrative rights (hereinafter referred to as “two rights”). As a law enforcement department, tax authorities at the grassroots level have greater powers of tax law enforcement. Coupled with the fact that some criminals in the society have tried their best to corrode taxes, it is very easy to go wrong if the tax law enforcement power is not supervised and restricted by the mechanism. Administrative power is mainly in the hands of leading cadres at all levels, highlighting the power of personnel and financial management. From the source to increase prevention and control of corruption efforts, for the tax system, it is necessary from the mechanism to come up with practical measures and measures to strengthen the “two rights” supervision and restriction, and pay close attention to the implementation.