税收是以国家政权为依托,以法律规定为前提,强制地、无偿地取得财政收入的手段,是对国民收入进行分配和再分配的一种特殊的分配关系。税与法密不可分,税是法的经济基础,法是税收实现的重要保证。依法制税,对于整顿税收秩序,治理税务管理环境,充分发挥税收的职能作用,控制和防范偷税、漏税的发生,为国家建设积累资金,有十分重要的意义。 Taxation is a special distribution of redistribution of national income based on state power and on the premise of law, and compulsory and unpaid means of obtaining financial revenue. Tax and law are inseparable, the tax is the economic basis of the law, the law is an important guarantee for the realization of taxation. Taxation in accordance with the law is of great significance for rectifying the tax order, governing the tax administration environment, giving full play to the functions of taxation, and controlling and preventing the occurrence of tax evasion and tax evasion and accumulating funds for the nation-building.