依法治税作为税收工作的基本方针和税务部门的根本职责,既是依法治国基本方略在税收领域中的具体体现,也是建立和发展社会主义市场经济的客观要求。在社会主义法制化进程不断加快的背景下,如何通过有效实施内部治理来促进依法治税总体目标的实现,是当前各级地税部门亟待深入研究的重要课题和付诸实践的紧迫任务。 Taxation by law as the basic principle of taxation work and the fundamental duties of the taxation department are not only the concrete manifestation of the basic strategy of governing the country in the tax field, but also the objective requirements for establishing and developing the socialist market economy. Under the background of accelerating the legalization of socialism, how to promote the overall goal of tax administration through effective implementation of internal governance is an important task that should be further studied by the local tax departments at all levels and an urgent task to be put into practice.