税收作为国家凭借政 治权力参与国民收入分配的一种特殊形式，必须强调依法治税，以促进税收征管效率的不断提高，进而达到税收目标的实现，保证整个国家机器的有序运转。 　　一、目前税收法治工作中存在的问题 　　其一，现行税制从主体角度存在以下问题：一是目前的单行法 As a special form of state participation in the distribution of national income by virtue of political power, taxation must emphasize taxation in accordance with the law so as to promote the continuous improvement of tax collection and administration efficiency, so as to achieve the tax goal and ensure the orderly operation of the entire country’s machinery. First, the current problems in the tax administration of the law First, the current tax system from the main point of view the following problems: First, the current law