实行税收执法责任制是加强“两权”（税收执法权和税务机关行政管理权）监督的重要措施,是实现税收规范化管理的有效手段，是促进依法治税的基础保障。当前，推行税收执法责任制应该注意以下几个问题：1.借鉴先进的管理理念，加强税收执法的过程控制。ISO质量管理理论吸取了系 The implementation of the tax law enforcement responsibility system is an important measure to strengthen supervision of the “two rights” (tax law enforcement power and administrative authority of the tax authorities), an effective means of standardizing tax administration, and a basic guarantee to promote tax administration according to law. At present, the implementation of tax law enforcement responsibility system should pay attention to the following questions: 1. Draw on the advanced management concepts, strengthen the tax law enforcement process control. ISO quality management theory has drawn the Department