一、明确执法责任制的内涵。以责任制体系为基准,认真履行各自职责。税收执法责任制,即是依法确定税收执法主体资格,明确税收执法责任,规范税收执法程序,考核税收执法质量,追究税收执法过错的执法监督制度。笔者认为,税收执法责任制的这一概念在实践中是指:税收行政管理系统在税收执 First, clarify the meaning of law enforcement responsibility system. Take the responsibility system as a benchmark and earnestly discharge its respective responsibilities. Tax law enforcement responsibility system, that is, according to the law to determine the qualification of tax law enforcement, a clear tax law enforcement responsibilities, standardize tax law enforcement procedures, assess the quality of tax law enforcement, tax law enforcement investigated the fault of law enforcement and supervision system. In my opinion, the concept of tax law enforcement responsibility system in practice refers to: the tax administration system in tax enforcement