稽查责任追究制度，具体到基层实际工作中，就是县级税务机关在稽查系统内部以岗位职责确定执法责任，提出目标要求，制定考评办法，定期进行检查考评，并对责任追究的一项内部监督制度。认真执行税务稽查责任追究制度，对于规范税务稽查行政行为，促进依法行政和具体实际工作 In the actual work of the grassroots units, the tax authorities at the county level shall determine the duty of law enforcement within the inspection system within the inspection system, put forward the target requirements, formulate the assessment methods, conduct regular inspections and evaluations, and conduct an internal supervision of accountability system. Conscientiously implement the system of investigating the responsibility of tax inspections, which is of great significance in regulating the administrative behaviors of tax inspections and promoting administration according to law and concrete practical work