大连市地税局第三稽查分局为努力实现稽查工作向“质量型、执法型”目标转变，４月上旬，首次推出了主副稽查责任制，从而在税收稽查执法中引入了积极的竞争激励机制，极大地调动了稽查人员工作积极性和创造性，有效地提高了稽查人员执法质量水平，达到了以岗定责、以责定权、 In order to realize the goal of “quality-oriented and law-enforcement-oriented”, the Third Inspection Bureau of Local Taxation Bureau of Dalian City introduced the responsibility system of main and sub-inspection for the first time in early April, so as to introduce a positive competition and incentive mechanism in the implementation of tax inspection Greatly aroused the enthusiasm and creativity of inspectors and effectively raised the quality level of inspectors’ law enforcement and reached the responsibility of appointing officers and workers as responsibility,