依法治税是税收工作的灵魂，是依法治国的重要组成部分，是依法治国基本方略在税收领域中的具体体现。如果离开了依法治税，不仅税收工作本身得不到保障，社会主义市场经济的发展也将受到极大影响。因此，必须站在讲政治的高度，切实把依法治税工作抓紧、抓严、抓实。依法治税 Taxing by law is the soul of the tax work and an important part of governing the country according to law. It is also a concrete manifestation of the basic strategy of governing the country according to law in the tax field. If we leave the tax administration according to law, not only the tax work itself can not be guaranteed, the development of the socialist market economy will also be greatly affected. Therefore, we must stand on the political level, earnestly grasping the work of governing the tax according to law, grasping strict and earnestly. Tax law