近两年来,不少地区税务部门试行了公开办税,在加强群众监督,促进廉政建设方面,起到了积极作用。但是,也要看到,在日常税收征管工作中,公开办税远未形成普遍的、稳定的、必不可少的制度,其重要原因是人们把公开办税仅仅看成是加强廉政建设的一项措施。因而在容易滋生腐败现象,征税各环节薄弱的集贸个体征收单位,公开办税搞得好;而纳税环节清楚明了的集体、国营征收单位,公开办税却还差一点。因此,必须认清公开办税在以法治税中的地位和作用。一、公开办税是以法治税的必然要求 1、以法治税的基本要求是征纳双方明确各自的 In the past two years, many local taxation departments have tried public tax collection, playing an active role in strengthening supervision by the masses and promoting the building of an honest and clean government. However, we should also see that in the daily tax collection and administration work, the public tax administration is far from forming a universal, stable and indispensable system. The important reason for this is that people see public taxation only as a matter of strengthening the construction of an honest and clean government Measures. As a result, public collection of taxes is well done in tax-free collection units that are prone to corrupt phenomena and taxation, and public collection of taxes is still a little less clear when the tax payment system is clear. Therefore, we must recognize clearly the status and role of public taxation in the taxation by law. First, the public tax is the inevitable requirement of the rule of law tax 1, the basic requirement of tax law is to take both sides clear their own