人大评议工作是人大履行监督职责的重要形式之一。然而,个别单位蔑视人大评议工作的事件却时有发生,这让人们不禁要问:行政不依法,到底是权大还是法大?对人大评议不当回事,难道人大是橡皮图章?我们编发此稿的目的就是告诫人们,如何对待人大评议无疑是如何对待法律、对待人民群众的态度。同时,从化州市国税局化北二分局在评议前后发生的变化,也足以看出人大评议所起到的监督作用。 The NPC’s deliberation work is one of the important forms for the NPC to perform its supervisory duties. However, there are times when incidents of disdain for NPC deliberation and distrust occur in individual units, which makes people wonder: is administration not in accordance with the law, is it a powerhouse or a law-abiding institution? Is not NPC a rubber stamp? The purpose of the manuscript is to warn people how to treat NPC’s attitude is undoubtedly how to treat the law and treat the people. At the same time, the changes that took place before and after the appraisal from the Huabei Branch of Huazheng Bureau of Huazhou City were enough to show the supervisory role played by the People’s Congress.