为了解税收政策在基层的执行和落实情况，推进税务依法行政，进而优化营商环境，如何从自身角度来开展内部的执法督察成为了税务系统的关注重点。税务部门是垂直管理单位，具有上层进行总体规划，底层进行具体执行的特点。但是在实际工作中，总局以及省局收集的反馈数据只是冰冷的数字，只能说明任务的完成程度，比如某个政策享受的企业数量和比例，缺少数字背后真实问题反馈：为什么是这些企业享受了？因而，不少地方税收执法督察的执行往往解决的是税务行政中的表面问题，没有发现其中隐藏的矛盾。

论文尝试以P县税务局为微观样本，以内部控制理论、权力制约理论、税收执法风险管理理论等理论为基础，综合运用文献研究法、问卷调查法、访谈法等对P县税收执法督察进行了较为深入的研究。研究发现：其一，目前P县税收执法督察中存在的主要问题是：疑点数据核实工作压力较大、执法督察人员面临较高执法风险、绩效考核压力下存在变通执行；其二；针对这些问题继续进行深入分析，发现这些问题主要是由人才队伍建设滞后、疑点数据核实工作缺乏科学性安排、政策理论与实际工作存在差异、制度不够完善等原因导致。基于以上研究发现，论文又对阳泉城区、安泽县、综改区税务局的税收执法督察工作经验进行归纳并借鉴，最后提出了强化执法督察力量、持续优化执法督察实施程序、尽量统一政策口径、进一步完善制度等建议。本研究旨在完善P县税收执法督察体系，并期待能为其他地区提供一定的参考。

In order to understand the implementation and implementation of tax policies at the grassroots level, promote tax administration according to law, and optimize the business environment, how to carry out internal law enforcement supervision from their own perspective has become the focus of the tax system. The tax department is a vertical management unit with the characteristics of overall planning at the upper level and specific implementation at the bottom level. However, in practical work, the feedback data collected by the General Administration and provincial bureaus are only cold numbers, which can only indicate the degree of completion of tasks, such as the number and proportion of enterprises enjoying a certain policy. There is a lack of feedback on the real problem behind the numbers: Why are these enterprises enjoying it? As a result, many local tax law enforcement inspectors often solve superficial problems in tax administration without discovering hidden contradictions.

This paper attempts to take the tax bureau of P County as a micro sample, and based on internal control theory, power restriction theory, tax law enforcement risk management theory, and other theories, comprehensively uses literature research methods, questionnaire survey methods, interview methods, and other methods to conduct a more in-depth study of tax law enforcement supervisors in P County. The research findings are as follows: Firstly, the main problems existing in the current tax law enforcement supervision in P County are: excessive pressure on the verification of doubtful data, high law enforcement risks faced by law enforcement supervisors, and flexible implementation under the pressure of performance appraisal; Second; Continuing in-depth analysis of these issues has found that these problems are mainly caused by the lagging construction of talent teams, the lack of scientific arrangements for verifying doubtful data, differences between policy theory and actual work, and inadequate systems. Based on the above research findings, the paper summarizes and draws on the experience of tax law enforcement and supervision work of tax bureaus in Yangquan City, Anze County, and Comprehensive Reform District, and finally proposes suggestions for strengthening the power of law enforcement and supervision, improving the implementation procedures of law enforcement and supervision, unifying policy caliber, and improving systems. The purpose of this study is to improve the tax law enforcement and supervision system in P County, and it is expected to provide some reference for other regions.

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