2001年以来,各级税务机关认真贯彻落实国家税务总局提出的全面推行税收执法责任制的工作要求,切实加强领导、采取措施,明确目标、狠抓落实,依法治税取得了较好的成效,在强化责任意识和法治意识、规范执法行为、提高干部素质、加强税收征管等方面起到了积极的促进作用。但是,在思想认识、考核手段、指标量化、外部评议、过错追究等方面还面临诸多现实问题,与总局提出的“执法有依据、行为有规范、权力有制 Since 2001, the tax authorities at all levels have conscientiously implemented the work requirements set forth by the State Administration of Taxation on the full implementation of the tax law enforcement responsibility system, earnestly strengthened leadership, adopted measures, clarified their objectives, implemented them with due diligence and achieved good results in tax administration in accordance with the law, It has played an active role in promoting awareness of responsibility and awareness of the rule of law, standardizing law enforcement activities, improving the quality of cadres and strengthening tax collection and administration. However, there are still many practical problems in ideological understanding, means of assessment, quantification of indicators, external appraisals, and investigation of mistakes. The ”law enforcement based on"