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要实现依法治税，关键在执法。税务部门和广大税务干部肩负着税收行政执法的重任，要强化税收行政执法，要着重增强三个方面的意识。即：增强权力意识，正确使用好税收行政执法权力，这是做到正确执法的一个重要前提；增强责任意识，严格把好税收执法关，这是实现依法治税的关键所在；增强素质意识，不断提高执法水平，这是实现正确执法和严格执法的一个重要条件。
To achieve taxation according to law, the key lies in law enforcement. The tax department and the broad masses of tax cadres shoulder the heavy responsibility of tax administration and law enforcement. To strengthen tax administration and law enforcement, we must focus on enhancing the awareness of the three aspects. That is: to enhance the awareness of power and correctly use the tax administrative law enforcement power, which is an important prerequisite to achieve the correct law enforcement; enhance the sense of responsibility, strict tax law enforcement, which is the key to achieving tax according to law; to enhance awareness of quality, Constantly raising the level of law enforcement is an important condition for achieving correct law enforcement and strict law enforcement.