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税收执法责任制是一种行之有效的内部纠错机制,国家税务总局于2001年下发了《关于全面推行税收执法责任制的意见》,并印发了《税收执法过错责任追究办法(试行)》,对统一、规范全国税务系统的执法责任制起到了重要的指导作用。但要在实际工作中真正贯彻落实税收执法责任制,发挥其积极作用。还有许多问题值得探讨。本文就推行税收执法责任制有关问题作一初探．以求对依法治税工作有所裨益。
The tax law enforcement responsibility system is an effective internal error correction mechanism. In 2001, the State Administration of Taxation issued the Opinions on the Full Implementation of the Tax Law Enforcement Responsibility System and issued the Measures on Accountability for the Fault of Tax Law Enforcement (Trial Implementation) "Has played an important guiding role in unifying and standardizing the responsibility system of law enforcement across the nation’s taxation system. However, we should actually implement the responsibility system for tax law enforcement in actual work and play its positive role. There are many issues worth exploring. This article makes a preliminary study on the implementation of tax law enforcement responsibility system. In order to benefit the tax administration according to law.