一體推(tui)進不(bu)敢腐(fu)(fu)(fu)(fu)、不(bu)能腐(fu)(fu)(fu)(fu)、不(bu)想腐(fu)(fu)(fu)(fu)，不(bu)僅是(shi)反腐(fu)(fu)(fu)(fu)敗斗爭的基(ji)本方(fang)(fang)針(zhen)，也是(shi)新時代(dai)全(quan)(quan)面從(cong)嚴治(zhi)(zhi)黨(dang)(dang)的重要(yao)方(fang)(fang)略;要(yao)始終抓好黨(dang)(dang)風廉政建設，使(shi)不(bu)敢腐(fu)(fu)(fu)(fu)、不(bu)能腐(fu)(fu)(fu)(fu)、不(bu)想腐(fu)(fu)(fu)(fu)一體化(hua)推(tui)進有(you)更(geng)多的制度性成(cheng)果和(he)更(geng)大的治(zhi)(zhi)理成(cheng)效。這(zhe)是(shi)以(yi)xjp同(tong)志為核心的黨(dang)(dang)中央把監(jian)督(du)融入管黨(dang)(dang)治(zhi)(zhi)黨(dang)(dang)全(quan)(quan)局(ju)、納入國(guo)家(jia)治(zhi)(zhi)理體系的戰略部署，是(shi)新時代(dai)派駐監(jian)督(du)高質量發展的行動指南。派駐紀檢監(jian)察機構要(yao)自覺扛起“兩個維護”政治(zhi)(zhi)責任，堅持把“三不(bu)”一體推(tui)進方(fang)(fang)針(zhen)方(fang)(fang)略貫(guan)穿到派駐監(jian)督(du)全(quan)(quan)過程(cheng)、各(ge)方(fang)(fang)面。

　　把(ba)“三(san)不”一體(ti)推進方針方略貫(guan)穿政(zheng)治(zhi)監督全過(guo)程。xjp總(zong)書(shu)(shu)記(ji)就(jiu)加(jia)強(qiang)黨對(dui)稅(shui)收(shou)工作的全面(mian)領導(dao)提出明(ming)確要求，多次強(qiang)調發(fa)揮(hui)稅(shui)收(shou)在國家(jia)治(zhi)理中的基礎性、支(zhi)柱性、保障性作用。稅(shui)務部(bu)門(men)要將落實xjp總(zong)書(shu)(shu)記(ji)重(zhong)要指示批示精神和黨中央重(zhong)大決策部(bu)署作為踐行“兩個維(wei)護”的具體(ti)體(ti)現、檢(jian)驗稅(shui)收(shou)治(zhi)理成效的政(zheng)治(zhi)標(biao)準，推動深化稅(shui)收(shou)征管(guan)改革要求一貫(guan)到底，堅決杜絕(jue)打折扣、做(zuo)選擇、搞變通(tong)問題，確保加(jia)強(qiang)黨對(dui)稅(shui)收(shou)工作的全面(mian)領導(dao)。

　　駐(zhu)稅(shui)(shui)(shui)務(wu)總局紀檢(jian)監(jian)察組(zu)堅(jian)(jian)持“三不”一體推進(jin)方針方略，發(fa)揮“派”的權威和(he)“駐(zhu)”的優勢，心懷“國之大(da)者”，堅(jian)(jian)持問(wen)題(ti)導(dao)向、目標導(dao)向、結果導(dao)向相統(tong)一，監(jian)督(du)推動(dong)(dong)稅(shui)(shui)(shui)務(wu)系統(tong)不折不扣落(luo)(luo)(luo)(luo)實(shi)統(tong)籌疫(yi)情防控和(he)經(jing)濟社會發(fa)展(zhan)、落(luo)(luo)(luo)(luo)實(shi)減稅(shui)(shui)(shui)降費政(zheng)策(ce)(ce)(ce)、深(shen)化稅(shui)(shui)(shui)收(shou)征管改革等黨中央重(zhong)大(da)決(jue)(jue)策(ce)(ce)(ce)部(bu)署(shu)(shu)，立足“三新(xin)一高”發(fa)揮監(jian)督(du)保(bao)障執行、促(cu)進(jin)完善(shan)發(fa)展(zhan)作(zuo)(zuo)用。督(du)促(cu)提升政(zheng)治(zhi)(zhi)(zhi)站位增強(qiang)自(zi)覺。參與駐(zhu)在(zai)部(bu)門(men)重(zhong)大(da)專案，全程監(jian)督(du)，深(shen)入調研談心談話，加(jia)強(qiang)思(si)想(xiang)政(zheng)治(zhi)(zhi)(zhi)宣傳引領(ling)，推動(dong)(dong)全系統(tong)樹牢“稅(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)首(shou)先(xian)是(shi)(shi)政(zheng)治(zhi)(zhi)(zhi)機(ji)(ji)關(guan)、稅(shui)(shui)(shui)收(shou)工作(zuo)(zuo)首(shou)先(xian)是(shi)(shi)政(zheng)治(zhi)(zhi)(zhi)工作(zuo)(zuo)”意(yi)識，夯實(shi)“兩個(ge)維(wei)護”的思(si)想(xiang)根基。建(jian)(jian)立政(zheng)治(zhi)(zhi)(zhi)監(jian)督(du)上下聯動(dong)(dong)機(ji)(ji)制(zhi)促(cu)進(jin)落(luo)(luo)(luo)(luo)實(shi)。圍繞黨中央重(zhong)大(da)決(jue)(jue)策(ce)(ce)(ce)部(bu)署(shu)(shu)制(zhi)定全系統(tong)上下一體的監(jian)督(du)工作(zuo)(zuo)方案，從(cong)學習看(kan)(kan)政(zheng)治(zhi)(zhi)(zhi)態度(du)，從(cong)決(jue)(jue)策(ce)(ce)(ce)看(kan)(kan)政(zheng)治(zhi)(zhi)(zhi)立場，從(cong)落(luo)(luo)(luo)(luo)實(shi)看(kan)(kan)政(zheng)治(zhi)(zhi)(zhi)擔當。建(jian)(jian)立政(zheng)治(zhi)(zhi)(zhi)監(jian)督(du)情況定期報(bao)告、審核(he)、通(tong)報(bao)機(ji)(ji)制(zhi)，提升紀檢(jian)機(ji)(ji)構監(jian)督(du)檢(jian)查(cha)(cha)主(zhu)動(dong)(dong)精準有(you)效發(fa)現問(wen)題(ti)能力，確(que)保(bao)“兩個(ge)維(wei)護”落(luo)(luo)(luo)(luo)實(shi)落(luo)(luo)(luo)(luo)地。查(cha)(cha)處典(dian)型案例嚴肅問(wen)責。會同駐(zhu)在(zai)部(bu)門(men)建(jian)(jian)立落(luo)(luo)(luo)(luo)實(shi)重(zhong)大(da)決(jue)(jue)策(ce)(ce)(ce)部(bu)署(shu)(shu)“回頭看(kan)(kan)”制(zhi)度(du)和(he)督(du)查(cha)(cha)問(wen)責機(ji)(ji)制(zhi)，查(cha)(cha)辦案件(jian)注(zhu)重(zhong)從(cong)政(zheng)治(zhi)(zhi)(zhi)紀律(lv)上查(cha)(cha)起，查(cha)(cha)清(qing)問(wen)題(ti)、厘清(qing)責任，向全系統(tong)印發(fa)有(you)關(guan)通(tong)報(bao)，以點帶面，堅(jian)(jian)決(jue)(jue)杜絕有(you)令不行、有(you)禁(jin)不止，確(que)保(bao)稅(shui)(shui)(shui)務(wu)系統(tong)不折不扣貫(guan)徹黨中央決(jue)(jue)策(ce)(ce)(ce)部(bu)署(shu)(shu)。

　　把“三不”一體推(tui)(tui)進方(fang)針方(fang)略貫穿糾(jiu)治“四風”全(quan)過程。稅(shui)務部門是(shi)與人民群眾打(da)交道最多(duo)、頻度最高、聯系最緊密(mi)的公共服務窗口單位(wei)之一。稅(shui)務部門必須堅守以(yi)人民為中心的政治立場(chang)，把服務納稅(shui)人繳費人作為推(tui)(tui)進優(you)化(hua)稅(shui)收治理的出發點和落腳點，推(tui)(tui)進精細服務，優(you)化(hua)稅(shui)收營(ying)商(shang)環境，厚植黨(dang)的群眾基礎。

　　駐稅(shui)務(wu)(wu)總局紀檢監察組(zu)注(zhu)重把握由風(feng)(feng)及腐、由風(feng)(feng)變腐、風(feng)(feng)腐一體(ti)的辯(bian)證關系(xi)，警示提醒、教(jiao)育(yu)引導、制(zhi)(zhi)度約(yue)束(shu)多管齊下，有什么(me)(me)問(wen)(wen)(wen)題(ti)(ti)就(jiu)解決什么(me)(me)問(wen)(wen)(wen)題(ti)(ti)、什么(me)(me)問(wen)(wen)(wen)題(ti)(ti)突出就(jiu)重點解決什么(me)(me)問(wen)(wen)(wen)題(ti)(ti)。以案示警強震懾遏增量。對(dui)“四風(feng)(feng)”零(ling)容忍，組(zu)織、指導嚴(yan)(yan)肅查(cha)(cha)(cha)處違反中(zhong)央八項規定(ding)精神(shen)問(wen)(wen)(wen)題(ti)(ti)，抓住重要節點，與(yu)駐在部門(men)聯合(he)印發通報。專(zhuan)項整治(zhi)促提升減(jian)存(cun)量。選取納稅(shui)人繳(jiao)費人反映(ying)強烈的突出問(wen)(wen)(wen)題(ti)(ti)，會同駐在部門(men)部署開展(zhan)稅(shui)務(wu)(wu)系(xi)統違規收送禮品禮金(jin)、私(si)車公養等(deng)(deng)問(wen)(wen)(wen)題(ti)(ti)專(zhuan)項整治(zhi)。堅持(chi)把思(si)想政(zheng)治(zhi)工作貫穿整治(zhi)全過(guo)程，講清(qing)“被查(cha)(cha)(cha)從(cong)(cong)嚴(yan)(yan)、自(zi)查(cha)(cha)(cha)從(cong)(cong)寬”的政(zheng)策，通過(guo)各層級(ji)深入談心談話、宣傳優秀(xiu)典(dian)型事跡等(deng)(deng)，引導黨員(yuan)干部提高思(si)想覺悟、見(jian)賢思(si)齊，嚴(yan)(yan)肅認(ren)真(zhen)審視自(zi)己、知錯認(ren)錯改(gai)(gai)錯。邊(bian)糾邊(bian)改(gai)(gai)建制(zhi)(zhi)度強約(yue)束(shu)。結合(he)自(zi)查(cha)(cha)(cha)自(zi)糾暴露(lu)的問(wen)(wen)(wen)題(ti)(ti)、查(cha)(cha)(cha)處的典(dian)型案例，督促駐在部門(men)有針對(dui)性研究制(zhi)(zhi)定(ding)《稅(shui)務(wu)(wu)系(xi)統貫徹(che)落實中(zhong)央八項規定(ding)精神(shen)負面(mian)清(qing)單(dan)》《稅(shui)務(wu)(wu)干部非公交(jiao)往(wang)暫(zan)行辦法》等(deng)(deng)，規范稅(shui)務(wu)(wu)干部從(cong)(cong)稅(shui)行為。

　　把“三不”一體推進方針方略貫穿審查調查全過程。稅(shui)(shui)務機關是重(zhong)要行(xing)政(zheng)(zheng)執(zhi)法(fa)(fa)(fa)機關，在推進依法(fa)(fa)(fa)行(xing)政(zheng)(zheng)、建設(she)法(fa)(fa)(fa)治(zhi)政(zheng)(zheng)府(fu)、全面(mian)依法(fa)(fa)(fa)治(zhi)國中(zhong)肩負(fu)著重(zhong)要職(zhi)(zhi)責。稅(shui)(shui)務部門要認真學(xue)習貫徹xjp法(fa)(fa)(fa)治(zhi)思想(xiang)，結合稅(shui)(shui)務系統點(dian)多、線(xian)長、面(mian)廣(guang)、權(quan)(quan)(quan)(quan)力運行(xing)風險高的實際，以及稅(shui)(shui)收(shou)執(zhi)法(fa)(fa)(fa)權(quan)(quan)(quan)(quan)越(yue)往下越(yue)具(ju)體、行(xing)政(zheng)(zheng)管理權(quan)(quan)(quan)(quan)越(yue)往上越(yue)集中(zhong)的特點(dian)，聚(ju)焦稅(shui)(shui)收(shou)征管核心職(zhi)(zhi)能(neng)，深入推進依法(fa)(fa)(fa)治(zhi)稅(shui)(shui)、精(jing)確執(zhi)法(fa)(fa)(fa)、精(jing)準監(jian)管，強化對(dui)稅(shui)(shui)收(shou)執(zhi)法(fa)(fa)(fa)權(quan)(quan)(quan)(quan)、行(xing)政(zheng)(zheng)管理權(quan)(quan)(quan)(quan)運行(xing)的制約監(jian)督。

　　駐稅(shui)務總局紀檢(jian)監察(cha)組注重(zhong)把握(wo)“懲、治、防”辯證統(tong)一(yi)(yi)關(guan)系，推(tui)動(dong)辦案(an)(an)(an)(an)(an)、整改(gai)、治理(li)貫通融合(he)，努(nu)力做(zuo)到查處(chu)一(yi)(yi)案(an)(an)(an)(an)(an)、警(jing)(jing)示(shi)一(yi)(yi)片、治理(li)一(yi)(yi)域，切實防范稅(shui)收執法(fa)權、行政管(guan)理(li)權運行風險(xian)。保(bao)持(chi)(chi)懲治高壓態勢，堅持(chi)(chi)嚴的(de)主(zhu)基調。持(chi)(chi)續加(jia)大自(zi)主(zhu)辦案(an)(an)(an)(an)(an)力度，與省級紀委監委聯(lian)合(he)印發(fa)進一(yi)(yi)步加(jia)強(qiang)協作(zuo)配合(he)的(de)意見，加(jia)強(qiang)對全系統(tong)紀檢(jian)機(ji)(ji)(ji)(ji)構業(ye)務統(tong)籌和(he)監督指導。堅持(chi)(chi)以案(an)(an)(an)(an)(an)促(cu)改(gai)、以案(an)(an)(an)(an)(an)促(cu)治，推(tui)動(dong)優化(hua)稅(shui)收治理(li)。會同(tong)(tong)駐在部門編寫出版警(jing)(jing)示(shi)教(jiao)育案(an)(an)(an)(an)(an)例選編，督促(cu)建立各級稅(shui)務機(ji)(ji)(ji)(ji)關(guan)和(he)基層黨(dang)組織每季度以案(an)(an)(an)(an)(an)示(shi)警(jing)(jing)機(ji)(ji)(ji)(ji)制，推(tui)動(dong)全系統(tong)結合(he)實際(ji)建立“一(yi)(yi)案(an)(an)(an)(an)(an)兩報告(gao)”工作(zuo)機(ji)(ji)(ji)(ji)制。建立做(zuo)深做(zuo)細查辦案(an)(an)(an)(an)(an)件(jian)“后(hou)半篇(pian)文章”長(chang)效機(ji)(ji)(ji)(ji)制。健全完善靶向式案(an)(an)(an)(an)(an)件(jian)剖析(xi)機(ji)(ji)(ji)(ji)制、立體式警(jing)(jing)示(shi)教(jiao)育機(ji)(ji)(ji)(ji)制、閉(bi)環式問題整改(gai)機(ji)(ji)(ji)(ji)制，既重(zhong)視(shi)案(an)(an)(an)(an)(an)件(jian)查辦、也精準分析(xi)案(an)(an)(an)(an)(an)件(jian)原因及(ji)責任不落實問題，既警(jing)(jing)示(shi)同(tong)(tong)類人員，也警(jing)(jing)示(shi)負有管(guan)理(li)責任的(de)領導干部，既推(tui)動(dong)個(ge)案(an)(an)(an)(an)(an)和(he)同(tong)(tong)類問題整改(gai)，也舉一(yi)(yi)反(fan)三推(tui)進系統(tong)整改(gai)。

　　把“三不”一體推(tui)進方針(zhen)方略貫穿(chuan)壓緊壓實主體責(ze)任(ren)全(quan)過程。隨著市場主體經營方式(shi)、組(zu)織(zhi)方式(shi)等(deng)發(fa)生變化，稅(shui)務(wu)部(bu)(bu)門(men)承擔的組(zu)織(zhi)稅(shui)費(fei)收(shou)入、推(tui)進稅(shui)制改(gai)革等(deng)任(ren)務(wu)更重、要求(qiu)更高(gao)。稅(shui)務(wu)部(bu)(bu)門(men)各級(ji)黨(dang)(dang)(dang)組(zu)織(zhi)和領導干部(bu)(bu)必須(xu)把管黨(dang)(dang)(dang)治(zhi)(zhi)黨(dang)(dang)(dang)責(ze)任(ren)作(zuo)為根本政治(zhi)(zhi)責(ze)任(ren)，推(tui)動全(quan)面(mian)從嚴治(zhi)(zhi)黨(dang)(dang)(dang)向縱(zong)深(shen)發(fa)展。

　　駐(zhu)稅(shui)(shui)務(wu)(wu)總(zong)局紀檢(jian)(jian)監(jian)(jian)(jian)察組堅持“三不”一(yi)(yi)體(ti)推進(jin)方針方略，發(fa)揮黨(dang)(dang)內監(jian)(jian)(jian)督(du)(du)(du)政治引領(ling)(ling)作用(yong)和(he)(he)專(zhuan)責(ze)(ze)(ze)(ze)監(jian)(jian)(jian)督(du)(du)(du)推動(dong)(dong)作用(yong)，促(cu)(cu)進(jin)“兩個(ge)(ge)責(ze)(ze)(ze)(ze)任(ren)(ren)”貫通協(xie)同(tong)(tong)，構建知責(ze)(ze)(ze)(ze)明責(ze)(ze)(ze)(ze)、履(lv)責(ze)(ze)(ze)(ze)盡責(ze)(ze)(ze)(ze)、考責(ze)(ze)(ze)(ze)問(wen)責(ze)(ze)(ze)(ze)制度機制，壓緊(jin)壓實(shi)各(ge)級(ji)(ji)黨(dang)(dang)委管(guan)黨(dang)(dang)治黨(dang)(dang)政治責(ze)(ze)(ze)(ze)任(ren)(ren)。凝聚“兩個(ge)(ge)責(ze)(ze)(ze)(ze)任(ren)(ren)”同(tong)(tong)向發(fa)力思想共(gong)識(shi)。緊(jin)盯稅(shui)(shui)務(wu)(wu)總(zong)局黨(dang)(dang)委班(ban)子成(cheng)員(yuan)尤其是一(yi)(yi)把(ba)手，加強談心(xin)談話、約談提(ti)醒、情況(kuang)通報等(deng)，提(ti)升以自(zi)我革命引領(ling)(ling)偉大社會革命的(de)自(zi)覺。完善與稅(shui)(shui)務(wu)(wu)總(zong)局黨(dang)(dang)委專(zhuan)題會商機制，改(gai)進(jin)紀檢(jian)(jian)監(jian)(jian)(jian)察建議提(ti)出、督(du)(du)(du)辦(ban)、反饋、回訪(fang)監(jian)(jian)(jian)督(du)(du)(du)機制，推動(dong)(dong)“兩個(ge)(ge)責(ze)(ze)(ze)(ze)任(ren)(ren)”同(tong)(tong)題共(gong)答。構建強化(hua)監(jian)(jian)(jian)督(du)(du)(du)制約的(de)責(ze)(ze)(ze)(ze)任(ren)(ren)體(ti)系(xi)(xi)。利用(yong)深化(hua)垂管(guan)單(dan)位(wei)紀檢(jian)(jian)監(jian)(jian)(jian)察體(ti)制改(gai)革試點契機，制定(ding)深化(hua)稅(shui)(shui)務(wu)(wu)系(xi)(xi)統紀檢(jian)(jian)監(jian)(jian)(jian)察體(ti)制改(gai)革試點和(he)(he)構建一(yi)(yi)體(ti)化(hua)綜合(he)監(jian)(jian)(jian)督(du)(du)(du)體(ti)系(xi)(xi)制度文件，通過(guo)推動(dong)(dong)派駐(zhu)監(jian)(jian)(jian)督(du)(du)(du)向下有效(xiao)延伸，增(zeng)強內設紀檢(jian)(jian)機構監(jian)(jian)(jian)督(du)(du)(du)權威性，破解同(tong)(tong)級(ji)(ji)監(jian)(jian)(jian)督(du)(du)(du)難題，撬動(dong)(dong)稅(shui)(shui)務(wu)(wu)系(xi)(xi)統監(jian)(jian)(jian)督(du)(du)(du)提(ti)質(zhi)增(zeng)效(xiao)，解決(jue)內部(bu)管(guan)理(li)監(jian)(jian)(jian)督(du)(du)(du)偏弱、職(zhi)(zhi)能(neng)部(bu)門(men)監(jian)(jian)(jian)督(du)(du)(du)不到(dao)位(wei)等(deng)問(wen)題。推動(dong)(dong)領(ling)(ling)導(dao)干(gan)部(bu)落實(shi)好“一(yi)(yi)崗雙責(ze)(ze)(ze)(ze)”，職(zhi)(zhi)能(neng)部(bu)門(men)履(lv)行(xing)好監(jian)(jian)(jian)督(du)(du)(du)監(jian)(jian)(jian)管(guan)職(zhi)(zhi)責(ze)(ze)(ze)(ze)。形(xing)成(cheng)全(quan)面覆(fu)蓋(gai)、監(jian)(jian)(jian)督(du)(du)(du)聯動(dong)(dong)、一(yi)(yi)貫到(dao)底(di)的(de)工作格局，解決(jue)責(ze)(ze)(ze)(ze)任(ren)(ren)落實(shi)“上熱中溫下冷”問(wen)題，打通全(quan)面從嚴治黨(dang)(dang)“最后一(yi)(yi)公里”。堅持有權必(bi)有責(ze)(ze)(ze)(ze)、失(shi)職(zhi)(zhi)必(bi)問(wen)責(ze)(ze)(ze)(ze)。通過(guo)處(chu)理(li)處(chu)分、提(ti)出考評意見、個(ge)(ge)案(an)(an)指導(dao)等(deng)，推動(dong)(dong)、指導(dao)對失(shi)職(zhi)(zhi)失(shi)責(ze)(ze)(ze)(ze)的(de)黨(dang)(dang)組織和(he)(he)領(ling)(ling)導(dao)干(gan)部(bu)進(jin)行(xing)問(wen)責(ze)(ze)(ze)(ze);督(du)(du)(du)促(cu)(cu)改(gai)進(jin)稅(shui)(shui)收(shou)違法案(an)(an)件“一(yi)(yi)案(an)(an)雙查”，嚴查以稅(shui)(shui)謀私內外勾(gou)結問(wen)題，推動(dong)(dong)稅(shui)(shui)務(wu)(wu)系(xi)(xi)統各(ge)級(ji)(ji)黨(dang)(dang)組織和(he)(he)紀檢(jian)(jian)機構共(gong)同(tong)(tong)開展(zhan)稅(shui)(shui)收(shou)違法案(an)(an)件“一(yi)(yi)案(an)(an)雙查”，確保廣大黨(dang)(dang)員(yuan)干(gan)部(bu)知責(ze)(ze)(ze)(ze)于心(xin)、擔責(ze)(ze)(ze)(ze)于身、履(lv)責(ze)(ze)(ze)(ze)于行(xing)。