在当前税收工作中,仍存在执法不到位的现象,在某些地方、某些环节还十分严重。其执法不到位,不仅影响了税收工作的正常开展,损害了税务部门形象,削弱了税收的基本职能,而且严重阻碍了税收工作向规范化、法制化、秩序化的健康发展。造成税收执法不到位 In the current tax work, there is still a phenomenon that law enforcement is not in place. In some places, some aspects are still very serious. Its law enforcement is not in place, which not only affects the normal development of taxation work, undermines the image of the tax department, weakens the basic functions of taxation, but also seriously impedes the healthy development of taxation work toward standardization, legalization and order. Tax law enforcement is not in place