税法体系科学完备，税收制度合理健全，税务机关执法严明，是一国税收工作正常运转的基础。而实现依法治税的目标，需要以高素质的税务人员为保障。笔者最近在采访法国税务总局有关负责人时了解到，法国政府为保证税务官员依法行政、廉洁自律采取了一系列措施，并制定了税务人 The tax law system is complete in science, the tax system is sound and sound, and the tax authorities have strict law enforcement, which is the basis for the normal operation of taxation in a country. The goal of tax administration according to law needs to be guaranteed by high-quality tax officials. In an interview with the responsible official of the French Taxation Administration, I recently learned that the French government has taken a series of measures to ensure that tax officials exercise their functions according to law and that tax authorities