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国税发[2001]130号各省、自治区、直辖市和计划单列市国家税务局、地方税务局,扬州税务进修学院:为提高税务人员的执法水平,保证税收执法队伍的基本素质,调动税收执法人员的工作积极性,促进税务机关依法行政,全面推进依法治税,国家税务总局制定了《税务人员执法资格与执法能级认证暂行办法》(试行)(以下简称
State Taxation Bureau, Local Taxation Bureau and Yangzhou Taxation Continuing Education Institute of provinces, autonomous regions, municipalities directly under the Central Government and separately listed cities of Guoshuifa [2001] No. 130: In order to improve the level of law enforcement personnel of tax officials, ensure the basic qualifications of tax law enforcement personnel and mobilize the tax law enforcement officers Work enthusiasm, and promote tax administration in accordance with the law, and comprehensively promote the tax according to law, the State Administration of Taxation formulated the “Provisional Measures for the Enforcement of Enforcement and Enforcement Level of Tax Officers” (Trial Implementation) (hereinafter referred to as