依法治税是税收工作的灵魂,必须贯穿于税收工作的始终。但在税收征管实践中,有些地方依然存在有法不依、执法不严、违法不究等问题。笔者认为,这些问题在一定程度上是由于税务机关内部信息不对称所造成的。信息经济学认为一切权力来自于私有信息。私有信息又来源于交易双方的信 Taxing taxes according to law is the soul of taxation work and must last throughout the work of taxation. However, in the practice of tax collection and administration, there are still some areas where there are still some problems in law enforcement, such as lax enforcement of law and law enforcement. In my opinion, these problems are partly due to the asymmetry of internal information of the tax authorities. Information economics believes that all power comes from private information. Private information comes from the letters of both parties