Legal analysis: First, adhere to strict, fair and civilized law enforcement. In accordance with the document style requirements of the Announcement of State Taxation Administration of The People's Republic of China on Amending Some Tax Law Enforcement Documents, efforts should be made to standardize the use of tax law enforcement documents, ensure the correctness, standardization and unity of the use of tax documents, especially law enforcement documents, and urge law enforcement departments and personnel to strictly and accurately implement the discretionary benchmark of tax administrative punishment. We will strengthen the implementation of the policy of "no punishment for the first offender" and effectively use measures such as persuasion and education and interview warning. , so that the intensity of law enforcement can also be tempered, to achieve the purpose of combining leniency with severity and legal compatibility, and to improve taxpayer satisfaction and tax compliance.

The second is to strengthen the supervision of the whole process of law enforcement. Strengthen supervision before and after tax law enforcement, further clarify the rights and obligations of both parties in tax law enforcement management such as tax declaration, invoice management and tax violations, continuously strengthen cooperation among various departments, reduce process handling, and unblock the channels for receiving opinions and suggestions. At the same time, strictly implement the tax law enforcement responsibility system and accountability system, and promote tax officials to perform their duties according to law. Seriously sort out and summarize the problems existing in the implementation of various policies, draw inferences from others, conduct self-examination and self-correction, rectify in time, and prevent the occurrence of law enforcement risks.

The third is to promote scientific and democratic decision-making according to law. Actively improve the administrative decision-making rules and major work items, in-depth investigation and evaluation, listen to the opinions of relevant departments, strengthen the follow-up feedback of major decisions, and timely evaluate the implementation effect of decisions. Strictly implement the system of judicial committees for major issues, ensure proper decision-making procedures, open processes and clear responsibilities, and provide a strong guarantee for legal, scientific and democratic decision-making.

Legal basis: Article 3 of the Tax Law of People's Republic of China (PRC) stipulates that the collection and suspension of taxes, as well as tax reduction, exemption, tax refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.