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依法治税是依照国家法律、行政法规的规定征收管理国家税收的行政行为,是依法治国方针在税收领域的具体体现,是保障国家税收收入、维护纳税人合法权益的基本准则。1996年2月8日在中共中央举办的中央领导同志法制讲座上,江泽民同志明确指出:“实行和坚持依法治国,就是使国家各项工作逐步走上法制化和规范化;就是广大人民群众在党的领导下,依照宪法和法律的规
Taxing according to law is the administrative act of collecting and administrating state taxes in accordance with the provisions of national laws and administrative regulations. It is the concrete manifestation of the principle of governing the country according to law in the tax field. It is the basic guideline for safeguarding state revenue and safeguarding the legitimate rights and interests of taxpayers. On February 8, 1996, at the lectures of the legal leadership of the central leading comrades held by the CPC Central Committee, Comrade Jiang Zemin made it clear that: ”The implementation and persistence in governing the country according to law means gradually bringing the work of the country onto a legal and legal basis; that is, the people at large Under the leadership of the party, in accordance with the Constitution and laws