以九届人大二次会议将“依法治国”载入宪法为标志，我国进入了全新的法治时代，作为其重要的组成部分，“依法治税”显得更为艰巨，更为迫切，更为重要。 严格地说，“依法治税”是一个庞大的系统工程，它既包括纳税人“依法纳税”，又包括税务机关“依法征税”，还应包括政府 Taking the “Governing the Country by Law” as the symbol in the Second Session of the Ninth National People’s Congress, our country has entered a new era of rule of law. As an important part of it, “administering the tax by law” is even more arduous, urgent and even more important . Strictly speaking, “tax administration according to law” is a huge systematic project that includes taxpayers “paying taxes in accordance with the law” as well as tax authorities “taxing according to law” and also includes the government