《行政诉讼法》将于今年10月1日起施行。随着行政诉讼法的施行,行政机关会经常作为被告,与作原告的公民或组织,以平等身份出庭应诉,接受司法机关审判,并可能承担诸如赔偿等相应的法律后果,这无疑对行政机关依法行政提出了更高的要求。财税部门将是行政诉讼的重点对象之一。据统计,财政部门现行有效的法规仍有一千多条,涉及预算管理体制、税收、企业财务、预算外资金管理、基本建设、会计管理等上十种法律规范类型。财税部门如何做到依法行政,减少行政争议,从而少当被告或不当被告?笔者认为在执法中要注意把住五个关口: 一、法律、法规的发布关。行政诉讼制度的基本要 The Administrative Procedure Law will come into force on October 1 this year. With the implementation of the Administrative Procedure Law, the executive authorities will often act as defendants and citizens or organizations that act as plaintiffs to appear in court as equal representatives and receive judgments of the judicial authorities and may bear the corresponding legal consequences such as compensation. This undoubtedly affects the administration The administrative organ put forward higher requirements according to law. Finance and taxation departments will be one of the key objects of administrative litigation. According to statistics, there are still over one thousand laws and regulations in effect in the finance department, covering 10 types of legal norms such as the budget management system, taxation, corporate finance, extra-budgetary fund management, capital construction and accounting management. How to make the tax department to administer according to law and reduce administrative disputes, so as to reduce the number of defendants or improper defendants? I believe that law enforcement should pay attention to live in five points: First, the release of laws and regulations. Essential of Administrative Litigation System