依法行政是一个系统工程,包括法的完善、法的执行、法的监督、法的引导和法的救济等环节。税务机关要按照职能转型的要求,妥善处理好五个关系,有针对性地提高依法行政的整体水平。一在法的完善环节要处理好被动与主动的关系法的完善主要包括法的创立、修改、废止、评估四个方面。税务部门是执法机关,但可以主动地参与到法的完善过程中。 Administration according to law is a systematic project, including the perfection of law, the enforcement of law, the supervision of law, the guidance of law and the relief of law. The tax authorities should properly handle the five relations in accordance with the requirements of the functional transition and raise the overall level of administration according to law in a targeted manner. In the process of perfecting the law, it is necessary to deal with the perfection of passive and proactive law of relationship mainly including the establishment, revision, abrogation and assessment of law. Tax authorities are law enforcement agencies, but they can take the initiative to participate in the process of perfecting the law.