税收执法权和行政管理权是国税部门行使的两项主要权力,当前各级国税部门都在研究落实《执法责任制》和《执法过错追究制》,以便更好地强化对税务机关队伍的管理和教育。“两权”监督作为监督和制约税务人员行政执法的有效措施,日益发挥出巨大的作用。随着税收形势的不断变化,国税机关的“两权”监督工作也应该引入新的机制,建立起合理、规范、严密、有力的监督制度体系。 从根本上讲,对“两权”的行使和监督,应当以依法治税为基础。依法治税是税收工作的灵魂,“两权”行使的好坏,直接关系到依法治税工作的质量,也关系到税收工作能否健康发展的大局。因此,加强对“两权”的监督制约,构建多重机制,有效地规范执法,才能防止“两权”的失范和异化。笔者认为,建立有效的监督、制约和追究机制是克服税收执法、行政管理随意性、保证税务干部正确运用手中权力的关键。 Tax law enforcement and administrative power are the two main powers exercised by the tax authorities. Current tax departments at all levels are studying the implementation of the “law enforcement responsibility system” and the “law enforcement fault investigation system” in order to better strengthen the management of the tax authorities And education. As an effective measure to supervise and restrict the administration of tax officers, the supervision of “two powers” plays an increasingly significant role. With the continuous changes in the tax revenue situation, the supervision over the “two rights” of the taxation authority should also introduce a new mechanism to establish a reasonable, standardized, tight and effective supervisory system. Fundamentally speaking, the exercise and supervision of “two powers” should be based on the principle of administering the tax according to law. Taxation according to law is the soul of the tax work. The exercise of “two rights” is directly related to the quality of the tax administration according to law and the overall situation of the healthy development of taxation work. Therefore, to strengthen the supervision and restriction of the “two powers”, to establish multiple mechanisms and to standardize law enforcement effectively, can we prevent the loss of norms and alienation of the “two powers.” The author believes that establishing an effective supervision, control and accountability mechanism is the key to overcoming the tax law enforcement and administrative arbitrariness and ensuring that tax cadres correctly use their power.