对开展税务执法监察工作的几点认识○刘强开展税务执法监察工作，是税务纪检监察部门对税务机关及其工作人员执行税收法律法规、规章制度情况进行检查的一种经常性活动，是主动监督、加强防范的有效措施。一、开展税务执法监察工作，要明确三个重点一是要以税务稽查为重点... Some Understandings on Carrying out Tax Law Enforcement and Supervision Work ○ Carrying out the tax law enforcement and supervision work is a regular activity that the tax discipline inspection and supervision department inspects the taxation laws and regulations, rules and regulations of the tax authorities and their staffs, and proactively supervises , To strengthen the prevention of effective measures. First, to carry out tax law enforcement and supervision work, it is necessary to make it clear that the three major focuses should be on tax inspection.