依法治税具有两方面的含义:一是税收征管工作的依据,是国家立法机关及其授权机关制定的法律、法规。二是税收征管强调的是通过不折不扣地执行税收法制来实现。从依法治税的内涵可以分析出依法治税的核心是健全法制同时严格按法律办事,合理控制广泛的自由裁量权,反对自由裁量权的滥用。 Taxation according to law has two meanings: First, the basis for tax collection and administration is the laws and regulations formulated by the state legislature and its authorized agencies. Second, the emphasis of tax collection and administration is realized through the implementation of tax laws. From the connotation of taxation according to law, it can be analyzed that the core of taxation according to law is to improve the legal system and to act in strict accordance with the law, to control a wide range of discretionary power rationally and to oppose the abuse of discretion.