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党的十六大和十届全国人大一次会议要求在全国继续整顿和规范市场经济秩序,进一步推进依法治税的进程。从现实税务实践来看,目前税务机关的行政执法工作还存在着差距,无论在执法力度上还是在执法行为上,都不同程度地存在着执法不严、违法不究的问题。要使税务行政执法工作完全或基本到位,需要扎扎实实地付出艰辛的努力。
The first meeting of the 16th CPC National Congress and the 10th National People’s Congress demanded that the country continue to rectify and standardize the market economic order and further promote the process of taxing the country according to law. Judging from the actual practice of taxation, there is still a gap in the administrative law enforcement work of the current tax authorities. Both the enforcement of law and the enforcement of law have the problems of lax enforcement of law and infringement of laws. In order for the tax administrative law enforcement work to be completely or basically in place, it needs to exert arduous efforts in a down-to-earth manner.