在新时期,税务部门作为党领导下的行政执法机关,必须结合税收工作实际,把依法治税贯穿税收工作的始终,切实加强执法能力建设,才能更好地发挥税务部门的职能作用。一、增强“聚财为国、执法为民”意识税务部门贯彻落实“三个代表”重要思想,坚持立党为公、执政为民,就是要坚持聚财为国、执法为民的税收工作宗旨,不断推进依法治税,稳步实施税收改革,全面强化科学管理,切实加强队伍建设,确保税收收入稳定增长,充分发挥税收调节经济和调节分配的作用,为支持经济社会发展作出积极贡献。这就要求税收部门不断增强执法为民意识,规范执法行为,坚持公 In the new period, as the administrative law-enforcement organ under the leadership of the party, the tax department must give full play to the functional role of the taxation department by combining taxation practice with tax administration throughout the tax administration and earnestly strengthening law-enforcement capacity-building. First, to enhance “Consolidation of financial resources for the country, law enforcement for the people ” Conscious tax departments to implement “Three Represents ” important thought, adhere to the party for the public, governing for the people, is to adhere to the accumulation of wealth for the country, law enforcement is People’s tax work purposes, and constantly promote the tax according to law, and steadily implement the tax reform, and comprehensively strengthen scientific management, and earnestly strengthen team building to ensure steady growth of tax revenue, give full play to the role of tax revenue to regulate the economy and adjust the distribution of economic and social development in support of Positive contribution. This requires the tax department to continuously enhance law enforcement for the public awareness, standardize law enforcement, adhere to the public