党的十五大提出了依法治国的方针，用依法治国的思想指导税收工作，就是要坚持依法治税。用法律的规范推进依法行政，加强税收征管，组织税收收入，改善税收环境。一、对依法治税思想的基本思考（一）提高思想认识，积极推进依法治税。“依法治税”思想的提出，是税收工作对“? The 15th National Congress of the Communist Party of China proposed the principle of governing the country according to law and guided the taxation work with the idea of ​​governing the country according to law, that is, we must adhere to the principle of administering the tax according to law. Promote administration according to law by law, strengthen tax administration, organize tax revenue and improve tax environment. First, the basic thinking on the idea of ​​tax administration (A) to improve their thinking, and actively promote tax according to law. The idea of ​​“taxing according to law” is a tax work right?