辩证唯物主义认为，人是生产力中最活跃的因素。依法治税工作也一样，关键靠人，靠一支素质过硬、严格执法、敢打硬仗、能打胜仗的队伍。全国税务系统发生的票案以及税务人员出现的违法违纪重大问题，都反复昭示一个真理：治税必先治队，治队务必从严。队伍是根本，是基础，队 Dialectical materialism holds that man is the most active factor in productivity. The same applies to the tax administration according to law. The key to rely on people depends on a contingent of people who are capable of winning fierce battles and winning high marks by virtue of their excellent quality and strict law enforcement. The bill that took place in the country’s taxation system and major violations of laws and disciplines that tax officials have shown have repeatedly demonstrated the truth that tax administration must be ruled by the party and the governing team must be strictly enforced. Team is the fundamental, is the foundation, team