去年年末，国家税务总局发出在税务队伍内部大力强化税收执法权和行政管理监督制约机制（以下简称“两权”监督）建设的号召。各级税务机关对此都高度重视，积极行动，认真组织学习讨论，并争相研究在体制、机制和制度上创新，来确保此项工作的贯彻执行和落实。但作者认为要保 At the end of last year, the State Administration of Taxation issued a call to vigorously intensify the construction of tax law enforcement and administrative supervision and restriction mechanisms (hereinafter referred to as “supervision of two powers”) within the taxation team. The tax authorities at all levels attach great importance to this and take active actions to conscientiously organize discussions and discussions and strive to make innovations in system, mechanism and system to ensure the implementation and implementation of this work. But the author thinks to protect