税收作为政府向社会提供公共产品和服务而依照税法的规定向单位和个人征收的货币,是政府取得财政收入的一种规范形式,具有强制性、无偿性和固定性的特征。“依法纳税、依率计征”一直是我国税收征管的基本原则,是依法治税思想的具体体现。依法治税作为市场经济条件下“依法治国 Taxes, as the government’s provision of public goods and services to the public, and the levying of money on units and individuals in accordance with the provisions of the tax law, are a form of government’s financial revenue that is compulsory, unpaid and fixed. “Paying taxes according to the law and counting according to the rates” has always been the basic principle of tax collection and administration in our country and is a concrete manifestation of the idea of ​​tax administration in accordance with the law. Taxation in accordance with the law as a market economy “Rule by law.”