依法治税的目标能否不打折扣顺利实现,除了各级税务部门领导能否严格依法治税的因素外,各级党委政府、各有关部门的主管领导、各纳税单位法人代表的纳税意识及协税意识的高低强弱便成为具体纳税环节的关键因素,甚至是决定的因素。 Whether the goal of tax administration according to law can be smoothly implemented without any deduction, besides whether the leaders of the tax departments at all levels can strictly rule the tax according to law, the leaders of Party committees and governments at all levels, the competent leaders of all relevant departments, the tax awareness and legal aid of legal representatives of taxpayers The level of tax awareness will become a key element of the specific tax links, and even the factors that determine.