依法治税是税收工作走上规范化、科学化、法制化轨道的关键所在，也是确保政府组织一定的税收收入从而实现其行政管理与调控宏观经济运行的必备条件。税收收入计划任务则是由税务主管部门由上而下下达年度收入指标，确保税收收入达到一定规模的一种带有行政指令性的管理办法。 Taxing according to law is the key to putting taxation work on a standardized, scientific and legal track. It is also a prerequisite for ensuring that the government organizes certain tax revenues so as to realize its administration and macroeconomic regulation and control. Tax revenue planning task is issued by the tax authorities from the top down the annual income targets, to ensure that tax revenue reached a certain scale with a administrative mandatory administrative measures.