随着经济社会的转型,我国税务机关的机构设置、人员素质和制度建设等方面与税务工作现实要求之间的矛盾日益突出。提高行政执行力,是税务机关当前加强执政能力建设的一个重要课题。本文分析和探索了当前税务机关行政执行力不足的表现、原因及影响,最后提出有关建议和对策。 With the economic and social transformation, the contradictions between the tax authorities’ institutional arrangements, personnel quality and system construction, and the actual requirements of taxation work have become increasingly prominent. Improving the administrative execution power is an important issue for the tax authorities to enhance their ability to govern. This paper analyzes and explores the current tax authorities lack of administrative execution performance, causes and effects, and finally put forward the relevant recommendations and countermeasures.