法律是税收的存在形式，但并不是必然和唯一的存在形式，税与法关系的基础是国家强制力，只有当国家强制力受到法律的有效制约，只能以法律的形式存在时，税与法之间才有必然的联系，法律才成为税收的唯一表现形式。税与法的关系存在着一个历史演变的过程，在现代法制国家，在公民权利与国家权力的相互作用过程中，税与法的关系集中体现为税收法定主义。授权立法与行政立法是我国现阶段税与法关系中存在的重要问题。随着我国社会主义市场经济体制的逐步建立和完善，加强税收法制建设，实现依法治税，已经成为人们的共识。但什么是依法治税？应当依据什么样的法来治税？为什么建立社会主义市场经济体制必须实现依法治税？这些都是实行依法治税必须解决的重要问题，而对这些问题的回答取决于对税与法关系的认识，本文通过对税收与法律本质的探讨，对税与法的关系进行了理论和实证的分析，阐述了正确认识税与法的关系对我国实施依法治税的意义与作用。 Law is the existential form of tax, but it is not the necessary and only form of existence. The foundation of the tax-law relationship is state coercion. Only when state coercion is effectively restricted by law can only exist in the form of law, There is a necessary connection between the law, the law became the only form of tax revenue. The relationship between taxation and law exists in the course of historical evolution. In modern legal system countries, the relationship between tax and law is embodied in tax statutoryism during the interaction between civil rights and state power. Empowerment of legislation and administrative legislation is an important issue in the current tax-law relations in our country. With the gradual establishment and perfection of our country’s socialist market economic system, it has become the consensus of all people to strengthen the construction of the tax legal system and realize the tax administration in accordance with the law. But what is the tax according to law? Tax should be based on what kind of law? Why establish a socialist market economy must be taxed according to law? All of these are important issues that must be solved in order to administer the tax according to law. The answer to these questions depends on the understanding of the relationship between taxation and law. Through the discussion of the essence of taxation and law, this article makes a theoretical and empirical study on the relationship between tax and law , Expounds the significance and function of correctly understanding the relationship between taxation and law on the tax administration in our country.