要实现依法治税,强化税务管理,首先要尽快完成税收立法,把依法治税的前提依据“法”先搞好;二要解决好税务管理中的几个认识问题,诸如税务管理质量的评价、“法治”与“人治”的界线、“管”与“罚”的关系等;三要创造一个良好的治税环境,实行税务一票否决权;四要进一步理顺和健全税务机构,赋予税务机构必要的执法权;五要大力提高税务系统干部职工素质。 In order to realize the tax administration according to law and strengthen the tax management, we must first complete the tax legislation as soon as possible and improve the premise of tax administration in accordance with the law according to law. Second, we must solve several problems in tax administration, such as the quality of tax administration The relationship between “rule of law” and “rule of man”, the relationship between “rule” and “penalty”, etc .; third, we must create a favorable environment for tax administration and implement the tax veto; and We must further clarify and improve the tax authorities and give the tax authorities the necessary enforcement powers. Fifth, we must vigorously raise the quality of cadres and workers in the tax system.