税务部门作为经济执法管理部门，掌握着国家的税收大权。认真学习江泽民总书记“七一”讲话精神，使我们对税务部门以“三个代表”重要思想为指导，对税务机关和税务人员的税收执法权和行政管理权（以下简称“两权”）的监督制约，保证国家税收征管的正确实施，有了更深入、更 As the economic law enforcement department, the tax department holds the tax power of the country. Conscientiously study General Secretary Jiang Zemin’s “1 July” speech so that we can exercise tax law enforcement and administrative rights over the tax authorities and tax officials (hereinafter referred to as “the two rights”) under the guidance of the “Three Represents” Supervision and control to ensure the correct implementation of the national tax collection and management, with more in-depth and more