如何依法行政,依法治税,是当前财税部门指导税收征管工作的重要法律手段。湖北省巴东县清太坪财政所在农业税征管过程中,推出的“坚持依法办事,规范行政执法;集中定点征收,公开办事程序”的税收征管新模式,取得了良好效果。 How to administrate according to law and to administer tax according to law is an important legal measure that the tax department now directs tax collection and administration. The tax collection and management model of “persisting in handling affairs in accordance with the law, regulating administrative law enforcement, concentrating fixed-point collection and public handling procedures” launched by Qingtaiping Government in Badong County of Hubei Province has achieved good results.