税务机关是经济执法部门，遵照法律办事是理所当然的。随着我国法制建设的良好发展，人们法制观念的增强，对税收执法水平要求也越来越高。但是，税务部门目前的执法状况，并不令人乐观。执法者违法现象的屡屡发生，着实令人担忧。突出问题致少有四：一曰，执法者片面、任意解 Tax authorities are the economic law enforcement agencies, and it is a matter of course to act in accordance with the law. With the sound development of the legal system in our country, people’s awareness of the legal system has been strengthened, and the requirements for the level of tax law enforcement have also become higher and higher. However, the current tax enforcement status of the department is not optimistic. Law enforcement officials often occur illegally, really worrying. Outstanding problems caused by four rare: First, law enforcement one-sided, arbitrary solution