地税机关是国家重要的行政执法机关。全面落实依法治国基本方略,对地税部门而言就是要坚持依法治税。坚持依法治税,发挥地税职能作用,对于构建和谐社会、促进社会公平具有十分重要的作用。通过发挥地方税收调节收入分配的职能,可以有效缓解或化 Local tax authority is the country’s major administrative law enforcement agencies. To fully implement the basic principle of governing the country according to law is to insist on tax administration according to law for the local tax department. Persisting in governing the tax according to law and giving play to the function of local government tax has a very important role in building a harmonious society and promoting social fairness. Through the local tax revenue distribution to adjust the functions, can effectively alleviate or change