科学管理的原理告诉我们:工作抓落实是管理工作永恒的主题。工作部署再好,但落实不力,也无济于事。如何加强督查,解决落实不力?河南省国税局的明察暗访做了有益的尝试。自2004年以来,河南省国税局针对税收征管、税收政策执行、税风税纪等方面通过明察暗访发现的问题,追究责任, The principle of scientific management tells us: Implementation of work is the eternal theme of management. No matter how well the work is done, it will not help the implementation of the work plan. How to strengthen supervision and solve the implementation of ineffective? Introspection of Henan Province IRS made a useful attempt. Since 2004, the State Administration of Taxation of Henan Province has investigated and clarified the problems discovered through clear and unannounced visits in respect of tax collection and administration, implementation of tax policies,