随着我国税制建设的不断完善 和税收征管改革的日益深化，税收法治在税收工作中的地位和作用正逐步显现出来。税收法治的推进离不开健全完善的税收法律，而税收法律作为上层建筑领域的重要内容，它的进化与发展是为社会上诸多因素所制约的，因此，税收法治的推进．也必然会受到 With the continuous improvement of the tax system in our country and the deepening of tax collection and administration reform, the status and role of tax law in the tax work are gradually emerging. The development of the law of tax revenue can not be separated from a sound and complete tax law. As an important part of the superstructure, the tax law is subject to many factors in the evolution and development of the superstructure. Therefore, the promotion of tax law and rule of law. Will inevitably be affected