“依法治税”是我国税务工作的一贯方针，早在1957年，当时的财政部税务总局局长李予昂就提出了要“依法办事、依率计征”，近半个世纪以来,我国税务人员把它当作执行政策的准绳。实际上，依法办事和依率计征的前提就是按法律办事，现在提出依法治税，仍然是以法律为前提，征税 “Taxing according to law” is the consistent guideline of our tax work. As early as 1957, Li Yuang, then director of the State Administration of Taxation of the Ministry of Finance, proposed that “we should act in accordance with the law and count on the basis of rates.” For nearly half a century, tax officials in our country It serves as the yardstick for implementing the policy. In fact, the premise of handling affairs in accordance with the law and counting according to the law is to act according to the law. Now, according to law, the tax administration is still based on the law and taxation