为了规范干部的执法行为，增强干部的责任意识，全面推进依法治税工作，大东区地税局在内部监督制约机制方面进行了大胆的尝试与探索。首先，在稽查系列实行了稽查“三制”。即：稽查人员等级制、稽查人员积分制和执法过错责任追究制。稽查人员等级制就是根据稽查人员业务水平 In order to regulate the law enforcement behavior of cadres, enhance the sense of responsibility of cadres, and comprehensively promote the administration of tax according to law, the Dadong District Local Taxation Bureau made a bold attempt and exploration in respect of the internal supervision and restriction mechanism. First of all, the “three systems” inspection system has been implemented in the inspection series. Namely: the inspectors hierarchy, the system of inspectors points and law enforcement fault liability accountability system. Auditor grade system is based on the auditor level of business