Large language models (LLMs) have increasingly leveraged tool invocation to enhance their reasoning capabilities. However, existing approaches typically tightly couple tool invocation with immediate execution. Such immediate tool interaction may disrupt the reasoning coherence of LLMs and constrain their expressivity, ultimately degrading reasoning performance. To this end, for the first time, we propose and formalize the problem of decoupling tool invocation from execution during reasoning, and introduce delayed execution with explicit control to enhance tool-integrated reasoning (TIR). Furthermore, we propose a hierarchical control framework and theoretically derive a surrogate loss that enables an implicitly hierarchical policy to learn behavior equivalent to that of an explicit hierarchical policy, leading to the proposed IH-GRPO algorithm. Extensive experiments on IH-GRPO achieve absolute improvements of 1.87\%, 2.16\%, and 2.53\% on Qwen3-1.7B, Qwen3-4B, and Qwen3-8B across six out-of-domain mathematical reasoning benchmarks over the strongest baseline method, while also yielding consistent performance gains in other domains. Our code is available at https://github.com/Lumina04/IH-GRPO-01.