依法治税是建立和发展社会主义市场经济的根本要求,是整治和优化企业经营发展环境的需要。从根本意义上说,依法治税是为优化企业发展环境服务的,坚持依法治税与营造良好的企业经营发展环境应该是相互协调,相互促进的。那么如何才能使依法治税与整治企业经营环境做到协调运作和发展,如何开辟依法治税与整治企业发展环境的新途径? Taxation according to law is a fundamental requirement for establishing and developing a socialist market economy, and is a need for remediation and optimization of the environment in which enterprises operate and develop. Fundamentally speaking, taxation in accordance with the law is to optimize the environment for enterprise development. To adhere to the principle of governing the tax according to law and creating a sound enterprise management and development environment should be coordinated and mutually reinforcing. How to make tax administration and remediation business operating environment to achieve coordinated operation and development, how to open up a new way of tax administration and remediation of enterprise development environment?