认真学习党的十六届四中全会精神,把加强党的执政能力建设的各项要求贯彻到税收工作实践中,切实加强税务机关执法能力建设,是税务机关一项重大的任务,也是一个重要的课题。税务机关执法能力,是指税务机关在党的领导下,科学高效地组织运用管理与服务资源,贯彻执行国家税收法律,充分发挥税收组织收入、宏观调控的职能,促进经济社会 Studying the spirit of the Fourth Plenary Session of the 16th Central Committee of the Party seriously and implementing all the requirements for strengthening the building of the party’s ability to govern into the practice of taxation and earnestly strengthening the capacity building of the law enforcement by the tax authorities is a major task as well as an important one for the tax authorities The subject. The ability of the tax authorities to enforce the law means that the tax authorities, under the leadership of the party, organize and use scientific management and service resources scientifically and efficiently, implement the national tax laws, give full play to the functions of tax revenue and macro regulation and control, and promote economic and social development