一、 依法治税的现实障碍（一）观念障碍。一种普遍观点是把税收当作苛捐杂税，是另类的东西，因而造成了“执法意识不强，纳税意识淡薄”的现状。但根本原因是在这个旧观念背后，还有一个更深层的传统观念在作祟，这便是根深蒂固的以人治税的观念。（二）行政障碍。行政障碍是 First, the real obstacles to tax law (A) the concept of obstacles. A common view is that treating taxes as excessive taxes and miscellaneous taxes is another kind of thing, resulting in a situation of “law enforcement awareness is not strong and tax-paying awareness is weak.” But the fundamental reason is that behind this old concept, there is still a deeper traditional view at work. This is the very deep idea of ​​taxing people. (B) administrative obstacles. Administrative barriers are