但是，我国社会法制观念不强，有法不依、执法不严、违法不究的现象普遍存在也是事实。

But, sense of legal system of our country society is not strong, the law nots comply, execute the law lax, break the law not investigate the phenomenon exists generally also is a fact.

目前我国税收执法中存在执法不严、违法不究、越权执法、乱征滥罚等问题。

There are some problems in our present administration of law of tax , such as denial of justice, enforcing the law in excess of authority, unjustified levies and fines and so on.

具体而言：“有法不依”、“执法不严”和“违法不究”等问题损害了环境法本身的应有信用，而违反法定程序执法的突出现象则使环境法的信用受到严重减损。

For example, the problems of malpractice of law blemish the credit of environment law, while the enforcement with a wrong procedure lowers the environment law credit.