随着西部大开发战略的实施，西部地区将进入大开发、大发展的新时期，同时也给依法治税工作提出了新的更高要求。良好的税收法制环境是实施西部大开发战略、作好新时期税收工作的重要保障。在影响税收法制环境的各种因素中，税收行政执法是其中最重要的因素。　　一、西部开发 With the implementation of the strategy for the great development of the western region, the western region will enter a new period of great development and great development, and at the same time it will set new and higher requirements for the administration of tax by law. A good legal environment for taxation is an important guarantee for carrying out the strategy of developing the western region and making the taxation work well in the new period. Among the various factors that affect the legal environment of taxation, tax administrative law enforcement is the most important factor among them. First, the western development