“执法”与“执罚”是税务工作中经常用到的两个词。表面看，二者仅一字之差，但细细品味，却大相径庭。 　　首先是目的不同。“执法”是指税务人员在实践“三个代表”，坚持为人民服务的前提下，依法治税、为国聚财。即按照体现人民意志和利益的法律、制度来治理税务。既包括 “Law enforcement” and “enforcement” are two words commonly used in tax work. On the surface, the difference between the two is only a word, but savor, but very different. The first is a different purpose. “Law enforcement” refers to tax officials who, in the practice of “three represents,” insist on serving the people, administer taxes according to law and make money for the country. That is, according to the law and system that reflect the will and interests of the people, we will govern the taxation. Both included