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党的十五大报告指出,“加强法制建设,坚持有法可依,有法必依,执法必严,违法必究,是党和国家事业顺利发展的必然要求。”“一切政府机关都必须依法行政,切实保障公民权利,实行执法责任制和评议考核制”。税务机关是国家的行政执法部门。其行政行为必然产生一定的法律关系,同时也要为产生的法律后果负责。因此,实行执法责任制和评议考核制,是督促税务机关严格执法,规范税务人员依法行政的重要途径。
The report of the 15th National Congress of the CPC pointed out: “It is an inevitable requirement for the smooth development of the cause of the party and the state that” strengthening the building of the legal system, adhering to laws and regulations, following the law, enforcing laws strictly and lawfully must be carried out. “” All government agencies must Administration according to law, and effectively protect civil rights, the implementation of the law enforcement responsibility system and evaluation system. " Tax authorities are the country’s administrative law enforcement departments. Its administrative behavior inevitably has a certain legal relationship, but also for the legal consequences arising. Therefore, the implementation of the law enforcement responsibility system and evaluation system is to urge the tax authorities to strictly enforce the law, regulate tax officials an important way to administration according to law.