依法治税作为税收工作的指导思想,是在1988年的全国税务工作会议上提出来的。经过十几年的推进,尤其在“九五”期间,随着税制改革的深入和税收地位、作用的加强,依法治税已经成为整个税收工作的根本指导原则。但同时,也应清醒地认识到,在当前依法治国的大形势下,社会经济的发展、税收工作自身的发展以及人们法律意识的增强,都要求继续推进依法治税。在2000年的全国税收工作会议上,国家税务总局局长金人庆明确指出,“十五”税收工作必须全面推进依法治税 2001年4月28日,新《税收征管法》已由九届全国人大常委会第21次会议审议通过,自5月1日起正式施行。新《税收征管法》的颁布,对于保障国家税收收入、保护纳税人合法权益、规范税收执法行为,都将起到积极作 Tax administration according to law as the guiding ideology of tax work was put forward by the National Tax Conference in 1988. After more than a decade of progress, especially during the Ninth Five-year Plan period, with the deepening of the tax reform and the strengthening of tax status and functions, taxation by law has become the fundamental guiding principle for the entire tax work. At the same time, we should clearly understand that under the current general situation of governing the country according to law, the development of society and economy, the development of taxation itself and the enhancement of people’s legal awareness all require that tax administration be continued in accordance with the law. At the National Taxation Work Conference in 2000, Jin Renqing, director of the State Administration of Taxation, made it clear that the tax revenue work in the “Tenth Five-Year Plan” must be fully promoted in accordance with law. On April 28, 2001, the new Tax Administration Law has been approved by the Ninth National People’s Congress The 21th meeting of the NPC Standing Committee examined and approved the formal implementation since May 1. The promulgation of the new Tax Administration Law will play a positive role in safeguarding state revenue, protecting the legitimate rights and interests of taxpayers and regulating tax law enforcement