一、当前外部环境对依法治税的制约因素 　　(一 )税收法律体系不完善 　　当前，依法治税工作中面临的最主要问题是税收立法的滞后和税收法律的不完备，依法治税处在无法可依的尴尬境地，主要表现在以下几个方面： (1)税法和其他法律衔接不够，现行的各单行税法不能从宪法中提 First, the constraints of the current external environment on the tax law (A) the legal system of tax imperfection At present, the most important issue facing the tax administration according to law is the lag of tax legislation and the tax law is not complete, according to the law tax office in the According to the embarrassing situation, mainly in the following aspects: (1) tax law and other laws are not enough, the current tax laws can not be raised from the constitution