制约我国税收行政执法水平提高的因素可分为外部因素和内部因素两类。前者主要包括:受法制化程度制约,税收行政执法刚性不足;受地方政府“行政干预”,客观上造成有法不依的局面;受传统意识束缚,公民的依法纳税意识淡薄;受人为因素影响,社会监督评议流于形式。后者包括:机构内部 The factors restricting the level of tax administrative law enforcement in our country can be divided into two kinds: external factors and internal factors. The former mainly includes: restricted by the degree of legalization, the tax administrative law enforcement is not rigid enough; subject to “administrative interference” by the local government, objectively creating a situation where the law does not depend on it; being restrained by the traditional sense and the citizen’s awareness of paying taxes according to law is weak; by human factors, Social supervision and evaluation are mere formality. The latter include: within the organization