依法治税是税收工作的基础，是依法治国的重要内容。税收是实现国家意志的经济基础，整个税收活动都是以法律为基础的，税收调控功能也是通过税法调整来实现的。当前，我国在依法治税问题上仍存在一些突出问题。例如，有的地方有法不依、治税不严、征管不严；有的是法律不完善 Taxing according to law is the basis of tax work and an important part of governing the country according to law. Taxes are the economic basis for realizing the will of the state. The entire taxation activities are based on law, and the functions of taxation regulation are also realized through the tax law adjustment. At present, there are still some prominent problems in the tax administration in our country. For example, in some places, there are laws that do not follow the law, lax governance, and lax administration; some are imperfect laws