税务人员作为国家实现税收征收管理任务的具体行政执行者,在执法过程中,绝大多数税务人员秉公执法,忠于职守。但也有极少数税务人员,不认真履行法律所赋予的为与不为的职责,收受贿赂,徇私舞弊,贪污、挪用、私分税款,使国家税收流失,严重危害了国家的税收管理制度。对此需要采取相应对策加以防范和治理。 Tax officials as the country to implement the task of tax collection and management of the specific administrative performer in the process of law enforcement, the vast majority of tax officials law enforcement, loyal to their duties. However, there are also a very small number of tax officials who fail to conscientiously fulfill the duties of giving or refraining as given by law, accepting bribes, favoritism, embezzlement, embezzlement and misclassification of taxes, thus causing the loss of state revenue and seriously endangering the state’s tax administration system. This need to take appropriate countermeasures to prevent and manage.