法治是国家治理体系和治理能力的重要依托。“法立,有犯而必施;令出,唯行而不返”。深入推进依法行政,是整个法治工作的重要组成部分。2015年5月1日起在全国试行的《全国税收征管规范(1.0)》,是税务系统落实税收法定原则,全面推进税收治理体系和治理能力现代化的重要举措;是落实依法行政要求,规范税收执法行为,深入推进 The rule of law is an important support for the state governance system and governance capacity. “Legislation, guilty of compulsory; make out, the only trip but not back ”. To further promote administration according to law is an important part of the entire work of rule of law. The “National Tax Collection and Management Norms (1.0)” piloted in China on May 1, 2015 is an important measure for the tax system to implement the statutory principle of tax revenue and comprehensively promote the modernization of the tax administration system and governance capacity. It is also an important measure for implementing tax administration according to law Law enforcement, in-depth promotion