一、目前税务行政执法责任制存在的问题一是少数干部思想上不重视,责任心不强,认为实施行政执法责任制是捆住了自己的手脚,没有税务行政执法责任制同样能做好各项工作,同样能完成税收收入任务,对税务行政执法责任制存在着消极抵触情绪。二是对规范执法认识不足,执法程序不规范, First, the current tax administrative law enforcement responsibility system problems First, a small number of cadres do not pay attention to ideology, sense of responsibility is not strong, that the implementation of the responsibility system for administrative law enforcement tied up their own hands and feet, without the tax administrative law enforcement responsibility system can do the same Work, the same can complete the task of tax revenue, the tax administrative law enforcement responsibility system there is a negative resistance. Second, lack of understanding of the standard law enforcement, law enforcement procedures are not standardized,