背景:依法行政,是建立法治国家的关键所在,行政权力一旦离开法律的控制,就可能走向腐败。执法监察就是监察机关依法对行政机关和国家公务员贯彻执行国家法律、法规、规章和各种行政命令的情况进行监督检查的一种职能活动。目前,在税收执法环节上,偷税与反偷税、腐蚀与反腐蚀的 Background: Administration by law is the key to establishing a state under the rule of law. Once the administrative power leaves the control of law, it may turn corrupt. Law enforcement supervision is the supervisory inspection of supervisory organs in accordance with the law on the implementation of national laws, rules, regulations and various administrative orders by administrative organs and state civil servants. At present, the tax law enforcement links, tax evasion and anti-tax evasion, corrosion and anti-corrosion