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地方税务行政执法是地方税务机关最大量、最常见的行政管理活动,它对行政相对人权益发生最直接、最具体的影响,因而也是易于滥用行政权力、损害公私权益、以权谋私的行政管理环节。因而需要一个科学合理的地方税务行政执法体制,对地方税务行政执法权力的行使过程加以妥善安排和有效制约。
Local tax administrative law enforcement is the largest and most frequent administrative activity of the local tax authorities. It has the most direct and specific impact on the rights and interests of the counterparts in the local administration. Therefore, it is also an administrative and administrative link that is apt to abuse administrative power and damage public and private interests and abuse power for personal gains. Therefore, a scientific and reasonable local tax administrative law enforcement system is needed to properly arrange and effectively control the exercise of local tax administrative law enforcement powers.