目次一、总体评价:税收执法的总体形势趋好,但税收法治化建设的路途依然艰难二、成因探析:“五个依靠”和“五个障碍”是形成我省基层国税执法现状的主要原因三、基本思路:着眼长远,立足当前,积极稳妥地推进税收法治化建设法治是税收工作的核心和灵魂,贯穿于整个税收工作的始终。同时,也是税收事业发展的必由之路和永恒主题。作为担负税收执法重要任务的基层国税部门,其执法观念、执法行为和执法水平状况对于提高税收管理质效有着积极的促进作用,对于全面推进依法治税具有重要的意义。因此,很有必要认真地审视和研究当前基层国税部门执法情况,这也是推进湖北国税事业实现新世纪跨越式发展 First, the overall evaluation: the overall situation of tax law enforcement is getting better, but the tax legalization of the road is still difficult to find Second, the causes of exploration: “five rely on” and “five obstacles” is the formation of grassroots tax law enforcement in our province The main reason for the status quo Third, the basic idea: long-term perspective, based on the current, actively and steadily promote the legalization of tax revenue Construction of the rule of law is the core and soul of tax work, throughout the entire tax work. At the same time, it is also the only way and the eternal theme for the development of taxation. As a grassroots tax department that shoulders the important task of tax law enforcement, its law enforcement concept, law enforcement behavior and law enforcement level have a positive role in promoting the quality of tax administration, which is of great significance to the comprehensive promotion of tax administration according to law. Therefore, it is very necessary to conscientiously examine and study the law enforcement situation of the current grassroots tax departments, which is also to promote the leaping development of Hubei taxation in the new century