依法治税，创造一个公平、公正的税收环境，是促进我国社会主义市场经济健康发展的根本保证。我国加入WTO后，从国际环境上向我们提出了税收管理法制化、规范化的更高要求。当前，认真贯彻依法治税原则，是我国税收工作的头等大事。在思想观念上，政府部门要树立“用税人”观念 Taxing by law and creating a fair and equitable taxation environment are fundamental guarantees for the sound development of our socialist market economy. After China’s accession to the WTO, from the international environment, we proposed to our country higher requirements for the legalization and standardization of tax administration. At present, earnestly implementing the principle of tax administration according to law is the top priority for China’s tax work. In terms of ideology, government departments should establish the concept of “taxpayers.”