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,这两个方面是依法治税的两个基本要素,互为条件,缺一不可。因此,依法治税的核心是必须有可依之法。当前在税收征管实际工作中,暴露出一些税收执法依据不足的相关问题。例如:2002年《财政部国家税务总局关于下岗失业人员再就业有关税收政策问题的通知》 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 taxpaying two aspects, both of which are two basic elements of tax by law, mutual conditions are indispensable. Therefore, the core of the tax according to law is that we must have a law to follow. At present, in the actual work of tax collection and management, exposing some issues related to the lack of tax law enforcement. For example: Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies on Unemployed Unemployed Workers in 2002