从我国的税收实践来看 ,基层税收执法还不尽人意 ,不同程度地存在有法不依、执法不严、违法不究的现象。这些现象的存在 ,必然影响我国税收法规的贯彻实施和依法治税的进程。(一 )税务执法存在的问题作为国家行政执法机关 ,应按法律法规赋予的权力、义务和手段严格执法 ,但在实 From our country’s tax practice, grassroots tax law enforcement is still unsatisfactory, to varying degrees, there is a phenomenon of not following the law, lax enforcement of law and illegality. The existence of these phenomena will inevitably affect the implementation of China’s tax laws and regulations and the tax administration process. (A) the tax law enforcement problems As a state administrative law enforcement agencies, should be given the power of laws and regulations, obligations and means of strict enforcement, but in fact