“法律是治国之重器,良法是善治之前提。”党的十八届四中全会提出这一论述,标志着我国社会主义法制体系初步形成以后,在立法观念上发生了重大转变,即从注重“有法可依”到注重“科学立法”。一、良好的专业服务立法是税法有效实施的基础在具体论述之前,先举一个事例。在某地方税务机关,对纳税人部分税种少申报造成少缴税款的,普遍适用《税收征管法》第六十四 “The law is the weight of governing the country and the good law is the prerequisite for good governance.” This statement made by the Fourth Plenary Session of the 18th CPC Central Committee marks a major change in the concept of legislation after the initial formation of the socialist legal system in our country. From the focus on “law can ” to focus on “scientific legislation ”. First, a good professional service legislation is the basis for the effective implementation of tax law Before discussing in detail, give an example. Where a tax authority at a certain place causes a small amount of tax payment on the part of the taxpayers who seldom declare taxes, the provisions of the “Tax Administration Law,” the sixty-fourth