我国加入WTO以后，税收执法权运行的内外环境都将出现一些新情况，借鉴国外同行在权力监督方面的经验，有利于加速我国依法治税的进程和步伐。国外税务机关权力监督的主要特点西方经济发达国家现代税收制度的建立和实施均比较早，他们在长期的税收实践中总结和形成了各自的权力 After China’s accession to the WTO, there will be some new situations in the internal and external environment for the enforcement of tax law. Drawing lessons from foreign counterparts’ experience in power supervision will help speed up the process and pace of taxing our country according to law. The main features of the power supervision of foreign tax authorities The establishment and implementation of the modern tax system in the western economically developed countries are relatively early, they summed up and formed their own power in the long-term tax practice