依法治税是税收工作的生命线。在日本生活多年，笔者对此深有体会。从立法到执法，依法治税的思想贯穿于税收工作的始终。 立法统一。在日本，任何税种的设立、废止和调整都必须经过严格的立法程序，由国会（包括法律授权的地方议会）最终作出决定。１９８６年，日本内阁提出新 Taxing according to law is the lifeline of tax work. Living in Japan for many years, I deeply understand this. From legislation to law enforcement, the idea of ​​taxing by law runs through the tax work. Unification of legislation. In Japan, the establishment, repeal and adjustment of any kind of taxes must be governed by strict legislative procedures and finally decided by the Diet (including the local councils authorized by law). In 1986, the Japanese cabinet proposed a new one