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税收执法督察是税务机关内部监督的一项重要举措,以查错纠弊为手段,不断规范执法行为、促进依法行政,为税收事业的发展提供有力保障。但目前重庆地税税收执法督察工作机制体制未臻完善,存在制约督察质效快速提高的短板,需要我们引入新的理论方法,多视角进行分析,以求突破。本文选择以系统论为视角,对现行重庆地税执法督察存在的问题进行梳理分析,找出阻碍系统质效提升的症结,借以系统论优化方式,讨论进一步完善执法督
Tax law enforcement inspector is an important measure for the internal supervision of the tax authorities. With checking and correcting the malpractice as a means, we constantly standardize the law enforcement activities and promote the administration according to law, so as to provide strong protection for the development of taxation. However, at present, the system of working mechanism of Chongqing prefectural tax revenue law enforcement inspector is not perfect, and there is a short board that restricts the rapid rise of the quality of inspectors. We need to introduce a new theoretical method and a multi-perspective analysis to seek a breakthrough. This article chooses the system theory as the angle of view, combs and analyzes the existing problems of Chongqing prefectural tax law enforcement inspectors, and finds out the crux of hindering the improvement of the system quality and efficiency. By means of systematical optimization, discussing how to further improve law enforcement