旅顺地税局针对过去执法中制度不具体、不配套、缺乏保障监督和制约的问题，专门建立了执法工作程序制度、错案追究制度、廉洁自律制度、检查考核奖励制度，逐步使执法工作做到岗位有职责、执法有依据、监督有制度、效果有检查、过错有追究。推行税收执法责任制不仅明显地改善 Lushun Local Inland Revenue Department established a system of law enforcement procedures, a system of miscarriage of justice, a system of honest and self-discipline, a system of examining and appraising rewards, and gradually bringing law enforcement to the post, in view of the fact that in the past, the system of law enforcement was not specific, unsupported and lack of guarantee supervision and restriction. Responsibilities, law enforcement is based on the supervision of a system, the effect of inspection, fault investigation. The implementation of tax law enforcement responsibility system not only significantly improved