随着依法治税工作的推进,征纳双方的权利和义务进一步得到明确,纳税人依法保护自己合法权益的意识日渐加强,税务机关执法责任风险也不断加大,尤其是在具体工作中,税务机关为更好地落实上级政策要求,往往都会结合本地实际制定详细、具体的操作办法,这些办法虽然对提高税收征管质量起到一定的作用,但有些却忽视了法律的程序性原则,容易受到司法责任追究。“征前审 With the progress of the tax administration according to law, the rights and obligations of both parties have been further clarified. The taxpayers’ awareness of protecting their legal rights and interests in accordance with the law has been strengthened. The tax authorities also have a growing risk of law enforcement responsibilities. In particular, in specific work, In order to better implement the higher-level policy requirements, organs often formulate detailed and specific operational measures in light of local conditions. Although these measures have played a certain role in raising the quality of tax collection and administration, some have ignored the procedural principle of law and are susceptible to Judicial responsibility. ”Levy before trial