推进依法治税的主要难点当前,推进依法治税的难点主要表现在税收立法、税收环境、税收执法和税收司法等诸多环节,具体可归纳为依法治税“五大障碍”:(一)传统障碍:人治与权治观念仍根深蒂固。虽然通过多年的税法宣传,人们的法制观念有所增加,但人治与权治的观念在人们的思想深处仍根深蒂固。在现实生活中,以权代法、以官代法的现象屡见不鲜。(二)意识障碍:全民纳税意识极为 At present, the difficulties in advancing the tax administration according to law are mainly manifested in many aspects such as tax legislation, tax environment, tax law enforcement and tax administration, which can be summed up as “Five Major Obstacles”: (1) Traditional barriers: the concept of people and power are still deeply rooted. Although many people’s concept of legal system has been increased through many years of tax law propaganda, the concepts of people’s rule and power-governing are still deeply rooted in the minds of people. In real life, it is not uncommon for law enforcement to take the law as an example. (B) of the disturbance of consciousness: all people have a strong sense of tax