依法治税，是指依照法律治理税收，表现为政府依法征税和纳税人依法纳税两个方面。具体来说，依法治税要求税务行政执法机关和纳税义务人都应当按照税收法律、行政法规的规定处理税收事务，在法律、行政法规允许的范围内活动。谈到“依法治税”，有必要纠正一些人思想上的误区 Taxation according to law refers to the tax administration in accordance with the law, manifested in the government tax levied according to law and taxpayers in accordance with the law tax two aspects. Specifically, tax administration according to law requires tax administrative law enforcement agencies and taxpayers to handle tax affairs in accordance with the provisions of tax laws and administrative regulations and to act within the limits allowed by laws and administrative regulations. When it comes to “taxing by law,” it is necessary to correct some people’s erroneous thinking