推进依法治税的关键是依法治“仅”，依法治“权”主要是加强“两权”监督。如何从机制和制度上加强“两权”监督？目前各地税务机关郡在探索，尚没有一个成熟的、完善的做法。结合我市国税工作实际，我们认为大力推行责任追究制是加强“两权”监督的必然选择。 一、正确理解责 The key to advancing tax administration according to law is to rule “law only” and rule the “right” according to law mainly to strengthen the supervision of “two powers.” How to strengthen the “two rights” supervision from the mechanism and system? At present, tax authorities around the county are exploring, there is no mature, well-established approach. Combined with the actual work of our city tax, we think that the vigorous implementation of the accountability system is the inevitable choice to strengthen the supervision of “two powers.” First, correct understanding of responsibility