依法治税是依法治国的必然要求，是我国倡导多年的治税方略。其基本要求是纳税人依法纳税，政府及其征税机关依法行政、依法征收、依法维护纳税人权益、依法解决税收纠纷。其基本目标是把整个税收工作纳入法制化轨道。但依法治税问题是一个涉及诸多部门、领域的综合问题，它要 Taxing by law is an inevitable requirement of governing the country according to law and is a tax-saving strategy advocated by our country for many years. The basic requirement is that the taxpayers pay taxes according to law. The government and its taxation authority shall administer according to law and collect taxpayers’ rights according to law, and solve tax disputes in accordance with the law. Its basic goal is to bring the entire taxation work into the legal system. However, the issue of tax administration according to law is a comprehensive issue involving many departments and fields and it is necessary