从某种意义上说,税务机关在行政诉讼中胜诉与否,是衡量税务机关能否依法行政的具体评判标准。从这几年税务执法实践看,大多数税务机关和税务人员能做到依法办事、依法行政,但在执法过程中,也存在一些违法或者不当的行为,制约了依法行政目标的实现。《中国税务报》曾报道,1999年 In a sense, the tax authorities winning the lawsuit in the administrative litigation or not is a measure of the tax authority’s ability to legally administer the specific criteria. Judging from the practice of tax law enforcement over the past few years, most taxation authorities and tax officials can handle affairs according to law and administer according to law. However, during the process of law enforcement, there are also some illegal or improper acts that restrict the realization of the objective of administration by law. China Tax Newspaper reported in 1999