税收是一个国家进步与发展的基础。确保税收工作正常运转的重要前提是依法治税。过去,人们普遍认为:所谓依法治税仅仅是税务机关的事情,能否做到“依法治税”,关键取决于税务机关是否依法征税。随着人类社会的不断进步和我国社会主义市场经济的深入发展、纳税人的社会地位日益提高、税务机关 Taxation is the basis of a country’s progress and development. An important prerequisite for ensuring the normal operation of the tax work is to administer taxes according to law. In the past, people generally held the view that the so-called tax administration according to law is only a matter for the tax authorities, and whether or not “tax administration according to law” can be achieved depends on whether the tax authorities tax the tax authorities according to law. With the continuous progress of human society and the in-depth development of China’s socialist market economy, the taxpayers’ social status is increasingly enhanced. Tax authorities