1988年国家税务局明确提出“依法治税”的指导思想，经过各级税务机关和广大税务干部的实践探索，“依法治税”的思想内涵得到了进一步丰富、发展和完善。其内涵包括：一是税收立法，有健全的税收法律体系，使征税人和纳税人有法可依；二是严格执法，税务机关和税务人员严格依 In 1988, the State Administration of Taxation explicitly put forward the guiding principle of “administering the tax according to law”. After the practice and exploration by the tax authorities at various levels and the vast numbers of tax officials, the connotation of “tax administration by law” has been further enriched, developed and improved. Its connotation includes: First, the tax legislation, a sound legal system of tax revenue, so taxpayers and taxpayers have the law to follow; the second is strict law enforcement, tax authorities and tax officers strictly according to