税收执法责任制包括四个方面:即岗位职责、工作规程、评议考核和过错追究。从岗位设置到人员分工,从执法评议到责任追究,环环相扣,是一项系统工程,任何一项工作的不完善,都可能使执法监督的链条中断,使执法责任制工作处于有名无实的境况。近几年来,各级税务机关大力推行税收执法责任制,强化执法检查,规范了税 Tax law enforcement responsibility system includes four aspects: the job responsibilities, working procedures, evaluation and fault investigation. From the post to the division of labor, from law enforcement review to accountability, interlocking, is a systematic project, any one of the work is not perfect, may interrupt the chain of law enforcement supervision, the law enforcement responsibility system in a nominal situation. In recent years, the tax authorities at all levels have vigorously promoted the tax law enforcement responsibility system, strengthened law enforcement inspection, standardized the tax