当前存在许多制约税务行政执法的问题,突出表现在四个方面:一是计划经济管理理念和模式仍制约着法治化治税理念的实践;二是税收立法滞后严重制约着“有法可依”;三是税务机关和税务人员执法能力较低制约着“有法必依”;四是执法机制不够完善影响着“执法必严”。 At present, there are many problems that restrict the implementation of tax administration and law enforcement, which is manifested in four aspects: First, the concept and mode of planned economic management still restrict the practice of the rule of law and tax administration; second, the delay of tax legislation seriously restricts the “ Third, lower enforcement capacity of tax authorities and tax officials restricts ”law enforcement.“ Fourth, inadequate law enforcement mechanisms affect ”law enforcement is bound to be strict."