依法治国作为我国基本的治国方略，已被庄严地写入了《中华人民共和国宪法》，这是我国社会主义民主与法制建设步入新的发展时期的重要标志。依法治税是依法治国的重要组成部分，１９９３年１月１日起施行的《中华人民共和国税收征收管理法》（以下简称《税收征管法》）标志着 The principle of governing the country according to law as our country’s basic strategy for running the country has been solemnly enshrined in the “Constitution of the People’s Republic of China,” which is an important symbol of the socialist democratization and legal system construction in our country entering a new period of development. Taxing by law is an important part of governing the country according to law. The Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”), which came into force on January 1, 1993,