Strict tax enforcement is the key and difficult point of tax administration according to law. In recent years, Hefei local tax system has comprehensively promoted the administration of taxes according to law and made remarkable progress. Implementing the fault investigation system Hefei Local Taxation Bureau requires all tax cadres to perform their duties within the scope of their functions and powers, strictly perform legal procedures, and shall not exceed their powers or abuse their powers; Do not set your own rights immunity beyond the law; Do not illegally deprive others of their rights, do not exceed the provisions of the tax law and arbitrarily interpret the tax law. For example, taxpayers should not be required to bear additional burdens, abuse their powers to harm the legitimate rights and interests of taxpayers, and have no right to make a final ruling on their own; Illegal administration must bear fault responsibility. To this end, the Municipal Bureau has successively issued the Implementation Plan of Law Enforcement Responsibility System of Hefei Local Taxation Bureau, the Implementation Opinions of Hefei Local Taxation Bureau on Strengthening the Supervision of Tax Law Enforcement in an All-round Way, and the Implementation Rules for the Investigation of Fault Responsibility. Strict procedures and standardized law enforcement first, law enforcement according to legal procedures. The Municipal Local Taxation Bureau stipulates that law enforcement, investigation and evidence collection must be carried out in accordance with legal steps and order, and it is not allowed to arbitrarily choose a way that is beneficial to oneself regardless of the legitimate rights and interests of taxpayers. For example, it is not allowed to punish illegal acts before informing them, and to punish them directly without obtaining evidence. The bureau also stipulates that if the relevant rights and obligations of the parties are not informed in the administrative punishment, the punishment is invalid. At the same time, it is stipulated that law enforcement should be carried out in accordance with the statutory time limit and should not be delayed for a long time, so as not to affect the normal business activities of taxpayers; Supporting the establishment of a tax law enforcement suggestion system, for taxpayers to apply for matters, within the prescribed time limit did not reply as agreed. Innovative Mechanism Scientific and Efficient Municipal Local Taxation Bureau carried out the reform of tax collection and management in 1997, implemented specialization, intensive reorganization and functional separation of tax collection and management, changed comprehensive institutions into professional institutions, and changed multiple rights into one right, thus forming a working pattern of mutual support, cooperation and restriction of tax collection and management. At the same time, we will make every effort to promote information construction. 1999, the municipal bureau developed a new collection and management software. On this basis, from 200/KLOC-0 to 2003, the horizontal networking with the People's Bank of China, the integration of tax and banking with commercial banks and the construction of three county backbone networks were carried out respectively. Through the establishment of a tax management system with complete functions such as administrative management, tax business, decision support and external information application, all aspects of tax management will be brought into a unified collection and management software, so as to realize the automatic monitoring and assessment of the whole process of tax law enforcement by informationization and realize the fundamental change from "managing people by people" to "managing people by systems". Open and transparent sunshine taxation Municipal Local Taxation Bureau improves the transparency of tax law enforcement through a series of working systems such as tax law announcement system, law enforcement publicity system and law enforcement responsibility system. The implementation of tax laws and regulations, job responsibilities, tax procedures, service standards, tax time limit, penalties for violations, work discipline, social supervision and other "eight open" services. Implement a time-limited completion and service commitment system, create a fair and reasonable tax environment, take public taxation as an important part of the basic work of tax collection and management and establish standardized branches (institutes), and strictly evaluate them.