First, the concept of execution.
The so-called "executive power" is simply "the ability to perform and complete tasks". Execution, as far as individuals are concerned, is the ability to succeed in what they want to do. For an organization, it is the ability of everyone to implement a long-term strategy step by step around the same goal. It is the key to turn the strategic objectives and scheme planning of an enterprise or team into reality and results. National tax execution refers to the business and practical ability of the national tax department and its staff to implement national tax policies, laws, regulations and work arrangements, that is, the ability to execute orders, complete tasks and achieve goals.
Second, the main problems facing the executive power
By constantly strengthening their own "software and hardware" construction, the tax authorities have greatly improved their execution, become "assistants" of government party committees, "helpers" of taxpayers and "big hands" of safeguarding the interests of the masses, and promoted the rapid development and continuous progress of various constructions of the tax authorities, and greatly improved their status and social image. However, there are still some problems that can't be ignored in the implementation of tax authorities, mainly in the following aspects.
(1) The working system is incomplete. Some supervision and restraint mechanisms are not perfect. The current supervision and restraint mechanism lacks effective solutions to the "soft problems" such as low execution and low work efficiency, and the working atmosphere of "excessive inaction" and hard measures to punish poor execution have not really been established or implemented; Some rewards and punishments are not implemented and the incentive mechanism is absent. The purpose of establishing a reward and punishment system is to reward the superior and punish the inferior, form competition and promote all-round progress. But for a long time, the thought of "from one pot" and "from poverty to inequality" has restricted the function of the reward and punishment system, which itself is a concrete manifestation of low execution. The result is more work, less work, good work and poor work, egalitarianism prevailing, and weak work initiative and creativity.
(2) The work quality and efficiency are not high. Some do not seriously implement the rules and regulations, saying one thing and doing another; Some have orders that can't be done, some have prohibitions, and they are not active, resolute, or discounted in the implementation of matters or instructions agreed by superiors; Some are on duty as a mere formality, procrastinating, slow to respond to problems and ineffective to emergencies; Some departments put interests first, are selfish, pass the buck when encountering problems, and lack the spirit of cooperation; Some people are overstaffed, procrastinating and delaying work, and taxpayers have great opinions; If there are advantages, we will argue; Push if there are disadvantages; If it suits our taste, we will do it; If it doesn't suit our taste, we will push it off; If you say yes on the surface, do nothing.
(3) The work style is not strong. Some have a set on the stage, a set behind the scenes, a set in front of comrades, a set behind the scenes, a set in eight hours, and a set outside eight hours; Some work styles are sloppy, discipline is slack, and they are not enterprising. They go to work for stock trading, chatting and playing games. Some have a weak sense of service, services are not in place, management is more important than services, and they don't do things without giving benefits, and they do things without benefits; Some ideological quality and professional level can not meet the requirements of administration according to law and civilized law enforcement, and the awareness of civilized law enforcement is weak, law enforcement is arbitrary, laws are not complied with, and law enforcement procedures are not standardized; Some people have a weak sense of the overall situation and team spirit, boasting, shirking responsibility, and even setting obstacles to each other, lacking team spirit of cooperation and cooperation; Some seem to be consistent, but the implementation is the opposite.
(4) lack of work vitality. Some will decline, be depressed, be content with the status quo, not make progress, just want to get by, not too hard; Some are not enthusiastic, muddle along and lack innovative spirit; Some people are slow to understand development opportunities, understand the intentions of superiors, accept new things slowly, promote development slowly, and have a good and rapid development; Some problems were criticized, departments were transferred, meetings were held, and taxpayers were asked to run around. Things have never been effectively solved, and taxpayers have great opinions; Some people understand that the superior policies are not comprehensive, do not seriously implement the superior decisions, and even have policies and countermeasures; Some "process and feed" and implement additional conditions; Some change its essence and misinterpret its implementation.
Third, how to strengthen execution.
(A) the implementation of the system is a guarantee. As the saying goes, without rules, there would be no Fiona Fang. Only by strengthening the system construction from the source, perfecting various rules and regulations, and ensuring the implementation of various systems, can the execution be improved. The first is to establish a leadership responsibility mechanism. It is necessary to establish leadership responsibilities that are implemented at different levels, make decisions and make arrangements for all work, so that the main body of responsibility is clear, the work standards are clear, and the time limit for completion is clear, so that every work is grasped, managed and implemented. Second, we must adhere to the work reporting system, holiday duty system, AB post system and other work systems, report the work progress to the Party Committee and government and the superior bureau in a timely manner, carry out the work arranged by the superior to the letter, and ensure the smooth implementation of government decrees. The second is to establish and improve a fair and open decision-making mechanism. Management systems and measures involving the adjustment of taxpayers' interests, and major decision-making matters involving people, money and materials must be decided through collective discussion; Adhere to democratic centralism, expand the degree of democratization of decision-making, conduct in-depth investigation and study before decision-making, listen to the opinions of grassroots frontline staff and taxpayers extensively, and improve the scientific, feasible and operability of decision-making. The third is to establish a feedback mechanism for decision evaluation. For the problems in the work, we should give timely feedback, urge and correct the deviation, and make it more perfect and practical. The fourth is to improve the supervision and inspection mechanism. The key work arranged by the superior and deployed by the bureau should be supervised by the network, and unannounced visits and spot checks should be made on the progress of the work from time to time, so that decisions will be implemented and deployment will be checked. Ask the effect that has been implemented, talk about the progress that is being implemented, check the reasons that have not been implemented, and make strict administrative accountability for the implementation, so as to form a strong supervision and supervision effect and promote the implementation of decisions.
(2) Ideological construction is the key. In the construction of executive power, the concept is the first. Behavioral psychology holds that human practical behavior is a dynamic and systematic process in which knowledge, emotion, will and action are unified; Only when cognition, emotion, will and behavior are highly coordinated can this kind of practical behavior be the most lasting and positive. First, we should enhance our sense of responsibility. To make every cadre and worker know how to improve execution, we must establish a high sense of responsibility, educate cadres to do, love, drill and be precise, establish the concepts of "working for love" and "details determine success or failure", make extraordinary achievements in ordinary jobs, and realize internal harmony. It is necessary to set the development goal of grass-roots national tax, proceed from the overall situation, and strive to create a good atmosphere of taking care of the overall situation, cherishing unity and maintaining stability, respecting personality and rights, treating people with sincerity, convincing people with reason and convincing people with emotion. The third is to strengthen the construction of party style and clean government. From the perspective of maintaining the harmonious development of national tax work, we should fully understand the significance of strengthening the construction of executive power, take the cultivation of cadres and workers' awareness of clean government as the core of the construction of executive power, enhance the sense of urgency and mission, and better serve the development of grassroots national tax work.
(3) Stimulating vitality is the way. Mental state, quality of life and working environment are important factors reflecting the vitality of cadres and workers. Only by stimulating, igniting and impacting vitality can the implementation effect be improved. The first is to improve the artistic strength of cadres and workers. Through the establishment of basketball teams, calligraphy associations, Go associations, amateur art troupes and other societies, we can enrich the cultural life of cadres and the masses, cultivate the ideological sentiments of cadres and workers, keep cadres and workers away from bad hobbies such as mahjong and gambling, cultivate healthy interest in life and improve their artistic skills. The second is to improve the cohesion of cadres and workers. It is necessary to organize some cultural activities, carry out cultural exchanges, cultivate the team consciousness, responsibility consciousness and overall situation consciousness of cadres and workers, twist cadres and workers into a rope, let cadres and workers think in one place, work hard in one place, and improve cohesion. The third is to improve the centripetal force of cadres and workers. We should care about the lives of cadres and workers, have more heart-to-heart talks with cadres and workers, understand their ideological conditions, reduce their ideological pressure, and implement the five major projects of "settling down, helping students, helping the poor and being healthy" to solve their worries and improve their centripetal force.
(4) Optimizing the environment is the driving force. Environment is the external relationship involved in the work of the tax department, and it is the situation and conditions that the tax department has to face as an administrative law enforcement department. Although it is not the decisive condition for the quality of national tax work, the quality of national tax work is determined by the quality of the environment. If the environment is harmonious, the resistance will be small, the work will be smooth and the corresponding execution will be improved. First, it is necessary to strengthen communication with local party committees and governments, publicize tax policies in place, publicize the actions and contradictions of national tax work in place, and strive for their understanding and support for national tax work. We should try our best to solve problems for local governments, help the government solve some problems through departmental advantages, look at organizational income and tax environment from the perspective of the government, and reflect the government's policy intentions. Of course, we must also adhere to principles, eliminate interference, enforce the law fairly, and constantly optimize the external environment of national tax work. The second is to strengthen cooperation with relevant departments. Actively strengthen coordination with industry and commerce, finance, finance and other departments, establish joint meetings and other systems, and timely study and solve problems in law enforcement. Strengthen contact with public security, justice and other departments to form a joint force to prevent and crack down on tax-related crimes. Strengthen the cooperation between national tax and local tax, actively explore the establishment of regular contact, information exchange, joint taxation and other systems, and improve the overall efficiency of tax collection and management. Third, it is necessary to strengthen ties with various brother units. Establish friendly contacts with brother units inside and outside the province, learn from each other's advanced experience, learn from the effective practices of tax management, and learn from various means in tax work to improve their own work level. It is necessary to strengthen the investigation of cases with brother units, find tax-related problems through the communication of investigation, and improve the deterrence of tax departments.
(5) improving ability is the center. First, we should improve the leadership ability of leading cadres. Leading cadres of grass-roots tax authorities are the core of promoting the development of tax cause and the backbone of innovative tax management system. It is necessary to strengthen the theoretical study of leading cadres, guide their work practice, enhance their practical work ability, and constantly improve the five abilities that leading cadres should possess. The second is to improve the execution of grassroots tax cadres. The vast number of national tax cadres work at the grassroots level, which is a solid foundation and internal motivation for the development of taxation. It is necessary to innovate the training and education mechanism, continuously improve the political quality, theoretical quality, job skills, professional ethics and personality cultivation of the vast number of tax personnel through effective study and training, and forge a high-quality team with excellent work style. The third is to establish an incentive mechanism to encourage learning. Encourage tax officials to actively participate in the qualification examinations for accountants, tax agents and lawyers. For those who have passed the qualification examination, priority should be given or extra points should be given when determining the post level and selecting business experts, and tax officials should be encouraged to continuously improve their professional level, broaden their horizons, enrich their knowledge and lay a solid foundation. The fourth is to carry out various competitions. Where there is competition, there is pressure, and where there is pressure, there is vitality. It is necessary to carefully organize the competitive selection of "six members" such as collection and management, tax accounting and inspection, establish a talent pool, and take it as one of the important contents of the promotion and use of cadres, give full play to their internal energy, mobilize their enthusiasm for learning, and promote the improvement of their overall quality.