国家税务总局明确提出要重点加强税收执法权和行政管理权的“两权”监督,不仅表明我国在税务权力监督和制约方面向前迈出了一大步,而且这也是夯实依法治税的具体举措。它将使税务部门在如何有效地落实依法治税思想,如何稳步地推进依法治税进程上,有了更加明确的工作重心。一、依法治税的重点是依法治“权” 依法治税在内容上表现为政府依法征税和纳税人依法纳税两个方面。鉴于税收权行使的强制性、无偿性和法定性等特征,依法治税的实质主要就是税务 The State Administration of Taxation clearly pointed out that it is necessary to focus on monitoring the “two powers” of tax law enforcement and administrative power, which not only shows that our country has taken a big step forward in the supervision and restriction of tax power, but also is a concrete step toward composing tax administration according to law Move. It will enable the tax department to have a clearer focus of work on how to effectively implement the idea of ​​tax administration in accordance with the law and how to steadily push forward the process of tax administration according to law. First, according to the law, the key point of tax administration is to govern the “right” according to law. Taxation in accordance with the law is manifested in two aspects: the government levies taxes in accordance with the law and the taxpayers pay taxes in accordance with the law. In view of the mandatory, unpaid and statutory features of the exercise of tax rights, the essence of taxing by law is mainly taxation