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建立健全科学完备的责任制是市场经济条件下对税务工作的基本要求；建立健全科学完备的责任制是人治走向法治的必然过程；建立健全科学完备的责任制是推行依法治税的必要手段。 贯彻落实科学完备的责任制应采取的举措有四：一是必须做好强化学习培训工作；二是必须抓紧抓好检查考核；三是必须严格责任追究；四是必须与税收征管质量考核相结合。
The establishment and improvement of a scientific and complete responsibility system is the basic requirement for taxation work under the conditions of a market economy. The establishment and improvement of a scientific and complete responsibility system is an inevitable process that the people’s ruling by law to the rule of law. Establishing and completing a scientific and complete responsibility system is a necessary means of tax administration according to law. Four measures should be taken to implement the scientific and complete responsibility system: First, we must do a good job in strengthening the study and training; second, we must pay close attention to inspection and assessment; Third, we must strictly pursue accountability; Fourth, we must combine with tax collection and quality management .