改变思维定势，深刻理解“依法治税” “依法治税”在税务系统已提了多年，但人们往往只是片面地理解为：依法治税就只是严厉打击各种偷骗税活动，而忽视了依法治税是处理征纳双方权利与义务的枢纽。一方面纳税人必须履行纳税义务；另一方面税务机关亦必须依法行政。因此，全 We must change our mindset and understand deeply that “administering the tax according to law” has been on the tax system for many years. However, people often only understand one-sidedly that administering the tax according to law is only a severe blow to various tax fraud activities and neglects Taxing according to law is the key to handling the rights and obligations of both parties. On the one hand, the taxpayer must fulfill its tax liability; on the other hand, the tax authority must also administer according to law. So, all