随着民主与法制建设步伐的加 快，依法治税日渐成为税务部门和税收理论界讨论的一个重要课题。依法治税不仅是依法治国的重要组成部分，而且也是我国民主与法制建设的客观需要。当前依法治税存在的主要问题 （一）税收管理中仍然存在职责不清、疏于管理的问题。 从多年来的税收 With the acceleration of the building of democracy and the legal system, the taxation according to law has gradually become an important subject discussed by tax departments and tax theory circles. Taxing by law is not only an important part of governing the country according to law, but it is also an objective need of building democracy and legal system in our country. The main problems of the current tax administration (a) There still exist unclear duties and neglect management in tax administration. Tax from years