北京航空航天大学学报社科版 ›› 2022, Vol. 35 ›› Issue (3): 100-110.DOI: 10.13766/j.bhsk.1008-2204.2022.0167

• 公共政策与治理 • 上一篇    下一篇

党的十八大以来税务系统纪检监察体制改革探析

沈建波   

  1. 国家税务总局 税务干部学院, 江苏 扬州 225007
  • 收稿日期:2022-02-25 发布日期:2022-05-31
  • 作者简介:沈建波(1981-),男,湖北汉川人,研究员,博士,研究方向为党的建设和国家治理.
  • 基金资助:
    国家社会科学基金重大项目(22ZDA032);国家社会科学基金一般项目(20BDJ012)

Exploration and Analysis of the Reform of Discipline Inspection and Supervision System for the Tax System Personnel since the 18th National Congress of the Communist Party of China

SHEN Jianbo   

  1. State Taxation Administration, National Tax Institute, Yangzhou Jiangsu 225007, China
  • Received:2022-02-25 Published:2022-05-31

摘要: 党的十八大以来,税务系统纪检监察体制改革在持续深化和探索中已取得良好的成效,但仍需要在改革中不断创新,切实把制度优势转化为行政效能。从改革的进程来看,深化税务系统纪检监察体制改革,对于推进税收职能转变,构建税务系统一体化综合监督体系,以及有力有效服务保障现代化建设大局具有重要的实践价值和现实意义。为此,要以习近平关于全面从严治党的系列重要论述为指引,立足税务系统纪检监察体制改革的新的历史方位,以"补短板"为抓手全面深化税务系统纪检监察体制改革,促进一体化综合监督体系有效运转,促使税收在国家治理中的基础性、支柱性和保障性作用更加突出,成效更加显著。

关键词: 党的十八大, 税务系统, 监督体系, 治理效能, 纪检监察体制改革

Abstract: Since the 18th National Congress of the Communist Party of China, the reform of the discipline inspection and supervision system for the tax system has achieved good results in further reformation and continuous exploration of the reform. However, it is still necessary to make innovations in the reform and transform institutional advantages into administrative efficiency. From the perspective of the reform process, deepening the reform of the discipline inspection and supervision system of the tax system has important practical value and realistic significance in promoting the transformation of tax functions, building an integrated and comprehensive supervision system for the tax system, and effectively serving and guaranteeing the overall situation of modernization. Guided by Xi Jinping's series of important expositions on governing the party comprehensively and strictly, based on the new historical orientation of the reform of the discipline inspection and supervision system of the tax system, this paper takes "making up for shortcomings" as a starting point to comprehensively promote the reform of the discipline inspection and supervision system of the tax system, so as to achieve the significant effect that the tax system can play a more prominent role as the foundation, pillar, and guarantee of the national -governance.

Key words: 18th National Congress of the Communist Party of China, tax system, mechanism for supervision, governance effectiveness, reform of discipline inspection and supervision system

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