以德治税，是继“依法治税”之后新形势对税收工作提出的新要求，也是新时期税收工作的重大创新。它与“依法治税”犹如车之两轮、鸟之双翼，对税收工作的发展共同发挥着重要作用。 　　以德治税是社会主义精神文明建设的重要组成部分，是社会主义市场经济条件下新型征纳关系的 Taxing with virtue means following the new requirements for taxation after the “taxing according to law” and as a major innovation in taxation work in the new era. It and the “tax according to law” are like two rounds of vehicles. The two wings of birds jointly play an important role in the development of taxation work. Tax administration with morality is an important part of the construction of socialist spiritual civilization and a new imposition of relations under the conditions of a socialist market economy