一 、当前依法治税中出现的几个问题依法治税是税收工作的根本指导思想 ,各级政府和税务机关在这个思想指导下 ,采取措施 ,作了大量工作 ,但在具体实施中存在不少问题 ,主要有以下几个方面 :１ .对依法治税的主体理解不全面 ,忘了主权在民。所谓依法 ,就是依《中华人民共和国宪 I. Some Problems in Current Administration of Tax by Law According to law, tax administration is the fundamental guiding principle of taxation work. Governments at all levels and tax authorities, under the guidance of this ideology, have taken measures and made a great deal of work, but they do not exist in the specific implementation Less problems, mainly in the following areas: 1. The main body of the tax administration is not comprehensive understanding, forget the sovereignty of the people. The so-called according to law, is based on "Constitution of the People’s Republic of China