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在新的形势下，我们必须对依法治税有更高、更深、更远的认识：第一，税法是体现税的形成特征和规则的所在；第二，依法治税是税务实践和税收法制建设相结合的产物，与改革开放和现代化建设并行不掉；第三，依法治税是市场经济规律的客观要求和综合反映；第四，依法治税是依法治国和公民纳税的宪法原则精神的重要体现；第五，严格依法治税是税务机关依法行政的基本内容和职责；第六，实现华法治税要依靠国家法律体系的支撑，要有良好的法律环境。
In the new situation, we must have a higher, deeper and longer-term understanding of the tax according to law: first, the tax law reflects the formation characteristics and rules of the tax; second, the tax administration according to law is the tax practice and the tax legal system Third, taxation according to law is an objective requirement and a comprehensive reflection of the law of the market economy; Fourth, taxation by law is the spirit of the constitutional principle of governing the country according to law and paying tax to citizens Fifth, strict tax administration according to law is the basic content and duties of tax administration according to law. Sixth, it is necessary to have a good legal environment to support the taxation of China according to the support of the national legal system.