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In the grass-roots, tax law enforcement power operation process, there exist many problems. These problems embodies a concentrated reflection of the tax law enforcement power operation for:"boundary" fuzzy, tax law enforcement process of law enforcement procedures and the violation of tax law enforcement power supervision vacancy. These problems in China’s tax management activities brought serious adverse consequences, endangering the construction of a harmonious taxes and livelihood of the project, serious hindering the tax law enforcement powers in the socialist modernization construction plays a more important role. These problems not only have the reason such as the system, the system of tax powers "of" serious unbalance, specific performance:the tax law enforcement and tax legislative power of confusion, The tax law enforcement authority for tax jurisdiction interference, The tax law enforcement power supervision presence serious lack. There are many basic tax law enforcement power operation due to such problems existed inspection authority: irrational decomposition, Lack of relative balance, not restricting supervision, External weak supervision inspection law enforcement space greatly, Laws and regulations also does not improve supervision, assessment index method is not perfect, etc.Therefore, in order to improve the degree of the tax law enforcement power operation condition, I hope by combining their work, the use of public management, politics, law, the ideological and political education and on the theoretical knowledge, discusses some questions. Analyses the basic tax law enforcement power operation condition, reasons and countermeasures, and hope to China through the selection of the tax law enforcement authority regulating grass-roots construction and provide useful advice.This article is divided into six parts:the first part, mainly for the introduction background and significance of the subject, the research methods and ideas, and to domestic and international tax law enforcement power operation condition analysis, The second part of the tax law enforcement authority concept, characteristics, nature and content analysis, The third part of the basic situation of the tax law enforcement power operation, to put forward problems, The fourth part of basic problems of the tax law enforcement authority for thinking, The fifth part in question and the reason on the basis of analysis of the basic tax preliminarily solve the problem of power law enforcement, The sixth part for the research results and the direction of the next job.
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