《中华人民共和国税收征收管理法》颁布以来，依法治税已成为征纳双方的共识。在采访山西省国税局局长李思温时，他提出依法治税必须“内外并重”，并已将这套制度在全省国税系统中付诸行动。李：从八十年代的利改税到今天，税法有一个建立和完善的过程，我们对依法治税的认识 Since the promulgation of the Law of the People’s Republic of China on the Administration of Tax Collection, the taxation according to law has become the consensus of both parties. In an interview with Li Siwen, director of the State Taxation Bureau of Shanxi Province, he proposed that “tax should be given equal emphasis both inside and outside” and that this system has been put into action in the province’s tax system. Li: From the tax reform in the 1980s to today, tax law has a process of establishment and improvement. Our understanding of tax administration in accordance with the law