一、推行税收执法责任制中存在的困难1.税务人员整体执法水平不高,难以严格落实过错责任追究。税收执法工作专业性强,标准高,要求严,部分税务人员缺乏危机意识,平时不注意业务学习,不能及时适应新时期税收工作需要,从而造成执法时误解、曲解、肢解税法或忽视程序而引起执法偏差 I. Difficulties in Implementing the Tax Law Enforcement Responsibility System 1. The overall level of tax law enforcement personnel is not high and it is difficult to strictly implement the accountability of fault. Tax law enforcement work is highly professional, high standards, strict requirements, some tax officials lack of awareness of crisis, usually do not pay attention to business learning, tax administration can not adapt to the new requirements of the new period, resulting in misunderstanding, misinterpretation, dismemberment of tax law or neglect the program caused by law enforcement Law enforcement bias