“天下之事,不难于立法,而难于法之必行。”四百余年前,万历首辅张居正上疏明神宗,提出国家的事,制定法律规章政策并不难,难的是有法必遵。四百余年后,温家宝总理在谈到法治精神时引用了这句话,意味深长。依法行政是依法治国的重要组成部分,体现在税收工作上就是依法治税。“法治的核心是制约和监督权力。推行依法行政,必然要打破原有的权力配置结构,这既不是人与人的问题,也不是部门与部门的问题,这是法治时代的必然。税务机关握有征税权、核定权、减免权、审批权、检查权、处罚权等诸多 ”Four hundred years ago, the first aid Wanli Li Zhang Juzheng Shu Ming Shenzong, put forward the country’s affairs, the development of laws and regulations policy is not difficult, the difficulty is Law must obey. Four hundred years later, when quoting the spirit of the rule of law, Premier Wen Jiabao quoted this remark. Administration according to law is an important part of governing the country according to law. Reflecting on the work of taxation, it is to administer taxes according to law. "The core of the rule of law is to restrict and supervise the power. To promote the administration according to law, we must break the original structure of power allocation. This is neither a man-to-man problem nor a departmental and departmental issue, and this is an inevitable necessity in the era of rule of law. Authorities hold the right to tax, verification, relief, examination and approval authority, inspection and punishment, and many others