加强事前监督，要严格执行好税收规范性文件的会签制度、地方性税收法规、规章、规范性文件的备查备案制度和执法程序、执法文书的归口管理制度。今后，凡是具有普遍约束力的税收规范性文件在出台之前，必须要经过法制机构统一审核把关，凡未经法制机构会签的规范性文件一律不 To strengthen supervision in advance, it is necessary to strictly implement the system of enactment of registration of tax regulatory documents, local tax laws and regulations, regulatory filing systems and enforcement procedures for law enforcement documents, and centralized management of law enforcement documents. In the future, all tax regulatory documents that are universally binding must be subject to a unified examination and verification by the legal institutions before they are introduced. All normative documents that have not been signed by the legal institutions will not