税务机关作为国家重要的执法部门,建立并推行执法责任制是贯彻依法治国基本方略、切实促进依法行政的重要措施。根据国家税务总局颁布的《关于全面推行税收执法责任制的意见》的文件精神,甘肃省国税系统从2001年开始在全省统一推行了税收执法责任制试点工作。5年多来,全省各级 As an important law enforcement department in China, setting up and implementing the responsibility system of law enforcement is an important measure for implementing the basic strategy of governing the country according to law and earnestly promoting the administration according to law. According to the document “Opinions on the Full Implementation of the Tax Law Enforcement Responsibility System” promulgated by the State Administration of Taxation, the tax system of Gansu Province has unanimously piloted the tax law enforcement responsibility system throughout the province since 2001. Over the past five years, the province at all levels