论税务行政执法效率□何忠仁周叶行政执法的效率问题是一个十分重要的理论和实际问题。税务部门作为执法部门，其基本职责是依法行事，保证各项税收任务的完成，发挥税收的职能作用。而税务行政执法效率的高低，直接影响到税务部门依法行事的质量、各项税收任务能否完成和... On the Efficiency of Tax Administrative Enforcement □ He Zhongren, Zhou Ye The efficiency of administrative law enforcement is a very important theoretical and practical issue. As a law enforcement department, the tax department takes the basic responsibility of acting according to law, ensuring the completion of various tax tasks and giving play to the function of taxation. The level of efficiency of tax administration law enforcement, a direct impact on the quality of the tax department to act according to law, the tax task can be completed and ...