依法治税是依法治国的重要组成部分,也是社会主义发展市场经济的最基本要求,更是税收工作的立足点和灵魂,它贯穿于整个税收征纳的全过程。随着市场经济的迅速发展和加入WTO的新形势,依法治税已成为全社会一种共识,其深度和广度已引起了人们的普 Taxing by law is an important part of governing the country according to law. It is also the most basic requirement for socialist market economy. It is also the starting point and soul of taxation work. It runs through the whole process of tax collection. With the rapid development of market economy and the new situation of accession to the WTO, the taxation according to law has become a consensus of the whole society. The depth and breadth of it have caused people’s general