党的十八届三中全会明确提出“落实党风廉政建设责任制,党委负主体责任,纪委负监督责任,制定实施切实可行的责任追究制度”。2014年以来,税务系统各级党组先后制定了落实“两个责任”的实施办法和实施意见,但在具体落实过程中,不同程度地存在责任不清、 The Third Plenary Session of the 18th CPC Central Committee made it clear that “implementing the responsibility system of building a clean government and party building, the responsibility of the party committees as the main body, the responsibility of the discipline inspection commission as the supervisory body, and formulating a practical accountability system”. Since 2014, the party groups at all levels of the taxation system have successively formulated the implementation measures and implementation opinions on the implementation of the “two responsibilities”, but in the concrete implementation process, the responsibilities are unclear to varying degrees,