一、税务机关要结合实际贯彻落实行政法治基本要求税务行政实现由“管理型”向“执法型”、“服务型”的转变,必须结合税收工作实际贯彻落实《全面推进依法行政实施纲要》提出的依法行政基本要求。(一)合法行政税务机关实施税务行政管理,应当依照法律、法规、规章的规定进行,坚 First, the tax authorities should combine the actual implementation of the basic requirements of administrative law and order Tax administration to achieve from “management type” to “law enforcement type”, “service-oriented” change must be combined with tax work to implement the “Outline for the Implementation of the Law Enforcement by Law” put forward The basic requirements of the administration according to law. (A) the legitimate administrative tax authorities to implement tax administration, it should be in accordance with laws, regulations, rules and regulations, Kennedy