执法检查“四忌”□黄海俊为规范税收执法，全国税务系统每年大都要进行一次税收执法检查，以查处各种违反税法，损害国家利益的行为。笔者以为，要真正将执法检查开展得扎实有效，应做到“四忌”。一忌浅。执法检查不能停留在表面的听汇报、查文件上，检查人员还要深入基... Law enforcement inspection “four bogey” □ Huang Haijun In order to standardize tax law enforcement, the national tax system to conduct a tax inspection every year to investigate and deal with a variety of violations of the tax law, damage to national interests. The author believes that to truly carry out law enforcement inspection conducted a solid and effective, should be “four bogey.” Avoid bogey Law enforcement inspection can not stay on the surface to listen to reports, check documents, inspectors but also in-depth basis ...