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.