对于县级税务机关来说,要实现依法治税、便民高效、权责统一的目标,首先要实现两个转变:一是定位转变,即从权力本位向责任本位转变;二是职能转变,即从行政管理为主向征收管理为主转变,也就是从“管人”向“管事”转变。利川市地税局从2006年初推行了税收执法责任制试点,逐步探索出集岗位责任、工作流程、考核评议、责任追究为一体的岗位责任体系,形成了和谐税收发展的“利川模式”。 For the tax authorities at the county level, to realize the goal of law-based tax administration, convenience and efficiency, and the integration of power and responsibility, we must first achieve two changes: one is the shift in orientation from power-based to responsibility-based; and the other is functional change From the main management to the main collection and management changes, that is, from “management” to “management” change. From the beginning of 2006, the Local Taxation Bureau of Lichuan implemented a pilot system of tax law enforcement responsibility and gradually explored a job responsibility system integrating job responsibilities, work processes, appraisal and assessment, and accountability, forming a “Lichuan model” of harmonious tax development.