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税收在改革中发展,依法治税伴随着社会主义市场经济前进的脚步不断进步。但是,随着改革的深化和经济的发展,税收立法、执法和司法等方面显得难以适应。新征管法的修订实施,对依法治税提出了更高的要求;加入WTO,经济全球化的趋势使税收法治建设面临新的机遇和挑战;落实依法治国方略,要求税收法治全方位跟进。应对逼人的形势,税收法治建设应该立足现实,把握规律,抓住重点,整体推进。
The development of taxation in the reform and the administration of tax according to law have progressed with the progress of the socialist market economy. However, with the deepening of reform and economic development, tax legislation, law enforcement and judiciary appear to be difficult to adapt. The amendment and implementation of the new tax collection and management law have put forward higher requirements for tax administration according to law. With the accession to the WTO, the trend of economic globalization is facing new opportunities and challenges in the legal construction of taxation. The implementation of the strategy of governing the country according to law requires that tax administration should be followed up in all aspects. To cope with the pressing situation, the construction of tax law should be based on the reality, grasp the law, grasp the key points and push forward as a whole.