依法治税是社会主义市场经济发展的客观要求。当前我国依法治税社会环境受到严峻挑战，主要原因在于人们税收观念的滞后，更新税收观念势在必行。本文将以税收观念和依法治税为主体，以纳税人和用税人的关系为主线，论证税收观念与依法治税之间的内在联系，阐述我国依法治税社 Taxing by law is an objective requirement for the development of the socialist market economy. At present, our country’s social environment of taxing by law is harshly challenged, mainly due to the lag of people’s taxation concept and the update of taxation concept. This article will be based on the concept of tax revenue and tax law as the main body of taxpayers and the relationship between the taxpayers as the main line to demonstrate the concept of tax revenue and the inherent relationship between tax law,