税收执法文书是税务机关按照法定执法程序和内容,依法制作、发布的反映税收执法活动过程和环节内容的具有法律效力的规范文书。近年来,各级税务机关税收执法文书的质量不断提升,但仍然存在着事实认定过于简单,证据表述过于笼统,以及对法律适用和自由裁量权使用的理由阐述不够准确充分,不能清楚地说明税收执法中对违法事实的处理或处罚依据等问题。“说理式”执法文书是将法律规定同具体的案件事实结合起来,将当事人的违法行为与法律预设的条 Tax law enforcement instruments in accordance with the tax authorities in accordance with the law enforcement procedures and content, according to law, issued by the law enforcement activities reflect the tax process and the contents of a legally binding norms. In recent years, tax administrations at all levels have continuously improved their tax law enforcement instruments. However, there are still some problems such as overly simplistic facts identification, too general evidence, and inadequate and exact explanations of the reasons for the application of law and discretion, which can not clearly explain the tax revenue Law enforcement in dealing with illegal facts or penalties based on such issues. “Laws of truth ” law enforcement instruments is to combine the legal provisions with the specific facts of the case, the parties’ illegal acts and legal provisions