税收法定主义是现代法治国家普遍接受的税收基本原则。它是指所有税收活动都必须依照法律的规定执行,即税收的立法、执法、司法、守法及法律监督等涉及税收法律的各个方面,都应严格按照法律的规定执行。依法治税正是这一原则在我国的具体体现。当前促进依法治税应该注意以下几 Tax statutoryism is the basic principle of tax generally accepted by modern law-governed countries. It refers to all tax activities must be implemented in accordance with the provisions of the law, that is, tax legislation, law enforcement, justice, law-abiding and legal supervision involved in all aspects of tax laws should be strictly in accordance with the provisions of the law. Taxation according to law is precisely the embodiment of this principle in our country. The current promotion of tax according to law should pay attention to the following