依法治税是税收工作的灵魂,是税收工作的出发点和落脚点。如何正确认识、严格坚持和大力推进依法治税,值得各级税务机关和广大税务人员深入研究。一、牢固树立依法治税观念长期以来,由于纳税人纳税意识薄弱甚或没有,直接带来了税收的大面积流失;同时,由于政府部门用税意识淡薄甚或没有用税意识,出现”费挤税”、“费大于税”的政府收入格局,滋生了种种不规范的政府行为;再加上一些税收执法人员“官本位”、“税老大”意识作祟,习惯于居高临下、随意执 Taxing according to law is the soul of the tax work, which is the starting point and ending point of the tax work. How to correctly understand and strictly adhere to and vigorously promote tax administration according to law, it is worthy of in-depth study by the tax authorities at various levels and the vast numbers of tax officials. First, to firmly establish the concept of tax according to law For a long time, due to the taxpayers lack of awareness of tax or not, directly led to the loss of large-scale tax; the same time, due to government departments with low or no tax awareness of tax awareness, “,” Fee greater than tax “of the government revenue pattern breeds a variety of non-standard government behavior; coupled with some tax law enforcement officers” official standard “,” tax boss "cause for trouble, accustomed to commanding, free exercise