The supervision of "two powers" refers to the supervision of tax law enforcement power and administrative power. The supervision and restriction of "two rights" involves all aspects of tax work and runs through the whole process of tax work. It is a fundamental measure to do a good job in building a clean government in the tax system and prevent and control corruption from the source. However, there are also some problems in the implementation process, which should be paid attention to. First, there are problems: (1) the supervision of "two rights" tends to be formalistic, with weak transparency, outstanding problems and insufficient accountability. Law enforcement inspection and appraisal work is a mere formality, and problems existing in law enforcement cannot be found in time. Even if problems are found, due to disrespect and dilution of responsibility, accountability is not in place and the vital interests of law enforcement personnel are not touched. (2) The assessment methods are backward and the human factors are too large. Evaluation also depends entirely on manual means. Due to the different assessment scales and feelings of staff, the human factors are too large and the assessment content is too limited, which often leads to subjective and flexible assessment. (3) The coordination of legal institutions is not strong, and a resultant force has not been formed. In the work of law enforcement inspection, the coordination, linkage and interaction of various departments are not strong, the division of functions and assessment have not formed a joint force, and the system of fault investigation of law enforcement responsibility has not been effectively implemented. Second, in view of the above situation, we should strengthen it from the following aspects: (1) Establishing an effective supervision and restriction mechanism is the basis for doing a good job of "two rights" supervision. It is necessary to actively promote the reform of tax collection and management, and establish a new collection and management mechanism based on the new collection and management model, which is based on "tax declaration and service optimization, computer network, centralized collection and key inspection". By establishing a new collection and management mechanism, we will implement decentralization and checks and balances. In addition, establish a manager evaluation system and strengthen law enforcement supervision. It is necessary to strengthen the quality assessment of tax collection and management, establish a manager assessment system, regularly organize personnel to conduct a serious and comprehensive assessment of the law enforcement quality of tax law enforcement personnel, carry out special or comprehensive law enforcement supervision of tax law enforcement, comprehensively supervise the power of tax law enforcement, and strictly investigate the fault liability. (two) the supervision content should be in place. Supervise whether the regular tax payment quota is appropriate and reasonable; Supervise whether the overdue payment fee is levied and whether the punishment procedures are complete if the tax is not paid within the prescribed time limit; Supervise whether taxpayers who have obtained tax registration are included in the normal management according to regulations; Supervise whether the management of tax-owed households meets the requirements. (3) Starting from the coordination of various departments, establish an electronic platform for tax law enforcement assessment information. Each department should be responsible and supervised by each department according to their respective responsibilities and functions. Relying on this platform, management departments, regulatory departments, supervision departments, personnel departments and financial planning departments supervise and manage the law enforcement behavior of tax law enforcement personnel or give economic penalties according to tax law enforcement rules and tax law enforcement responsibility fault investigation system. (4) Linking the electronic platform of tax law enforcement assessment information with the relevant contents of tax law enforcement rules and the fault investigation system of tax law enforcement responsibility, the above five departments can review the law enforcement behavior, tax policy implementation and tax administrative punishment of tax law enforcement personnel, and make use of the information transmission characteristics of local area network, and the bureau leaders and competent business leaders directly lead and guide the above behaviors. (5) After the implementation of the above-mentioned platform assessment, the assessment points of the electronic platform should also be refined to make it specific to the specific administrative actions implemented by each tax law enforcement officer, and these specific administrative actions are the work requirements of various departments. (VI) In view of the widespread problem of attaching importance to substantive law and neglecting procedural law among grass-roots tax officials, while continuing to strengthen the training of tax substantive law for grass-roots law enforcement personnel, we should focus on strengthening the training of procedural law and tax-related laws and regulations, so that cadres can fully understand the basic procedures of tax administrative law enforcement, avoid abuse and misuse of tax law enforcement power, and reduce law enforcement errors. (seven) tax officials due to intentional or gross negligence caused by illegal or improper tax behavior, should be investigated for administrative responsibility, the violation of the criminal law shall be transferred to judicial organs for legal treatment; We should also implement the system of taking the blame and resigning for serious dereliction of duty to solve the problem of "neglecting management and diluting responsibility" in current tax collection and management. Ensure that supervision and management are in place, so that tax law enforcement and administrative management will reach a new level.