随着国民经济的快速增长，税务机关管理力度的逐步加大，管理手段的日趋先进，税收执法环境得到了明显的改善，依法治税的意识逐步深入人心。但同时我们还应该看到，各级政府对税款的使用缺乏明细表和透明度，纳税人难以对政府行为进行有效的监督和制约，纳税人的地位还得不到? With the rapid growth of the national economy, the management of the tax authorities has been gradually strengthened and the means of management have become more advanced. The environment for tax law enforcement has been remarkably improved. The awareness of tax administration in accordance with the law has been gradually gaining ground. But at the same time, we should also see that governments at all levels lack detailed schedules and transparency on the use of taxes, and that it is difficult for taxpayers to effectively supervise and restrict government actions, so does the status of taxpayers?