河北省衡水市地方税务局完善内控机制,强化风险管理,积极开展市县二级联合督察,取得了成效。建立操作规范,是开展市县联合督察的基础。该局组织执法督察骨干人员集中对税务督察工作进行研究总结,编写了《税收执法督察工作指引》(以下简称《指引》),初步形成了督察工作标准。该局执法督察工 Hengshui City, Hebei Province, the local taxation authority to improve internal control mechanisms, strengthen risk management, and actively carry out the municipal and county joint inspector 2, and achieved success. The establishment of operational norms is to carry out joint inspector city and county basis. The council organizes law enforcement inspectors key personnel to focus on the work of tax inspectors to study and summarize the preparation of the “Tax Enforcement Inspector Guide” (hereinafter referred to as the “Guide”), initially formed the work of inspectors standards. Law enforcement inspector of the bureau