《行政强制法》的颁布实施对于行政法体系的完善以及规范行政执法行为具有重要意义。这部法律的实施也对税收执法产生了重大影响,税务行政强制执行制度面临新的改革,完善的重点应从转变税收执法观念、做好法律适用的相互衔接、抓紧修订税务行政强制制度、营造依法强制的法治环境等方面来进行。 The promulgation and implementation of the “Administrative Enforcement Law” is of great significance to the improvement of the administrative law system and the standardization of administrative law enforcement. The implementation of this law has also had a significant impact on tax law enforcement. The system of tax administration enforcement is facing new reforms. The improvement should focus on changing the concept of tax law enforcement, making the law applicable to each other, and paying close attention to the revision of the compulsory tax administration system so as to create a Mandatory rule of law environment and so on.