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税收执法权和行政管理权是国家赋予税务机关的基本权力，是税务机关实施税收管理和行政管理的法律手段。加强对“两权”的监督，对于全面、正确贯彻税收法律法规和各项规章制度，从源头上防范税务队伍的腐败，加强税务系统党风廉政建设，具有十分重要的意义。加强“两权监督”
Tax law enforcement and administrative power is the basic power the state gives the tax authorities, the tax authorities to implement tax administration and administrative management of the legal means. To strengthen the supervision of “two powers” is of great significance to the comprehensive and correct implementation of tax laws and regulations and various rules and regulations, to guarding corruption of the taxation team from the source and to strengthening the party’s work style and building a clean government in the taxation system. Strengthen the “two-power supervision”