一、依法治税的指导方针（一）依法治税重在治内，以治内促治外依法治税的主体是征税人和纳税人。尽管法律规定征纳双方法律地位、法定权利和义务具有平等性，但征税人代表国家执法，是强势群体，决定着依法治税的发展方向，属矛盾的主要方面；纳税人相对而言是弱势群体，处于 First, the guidelines for the tax according to law (a) the principle of tax governance is the rule within the rule of law, the main body to rule by law within the rule of law is taxpayers and taxpayers. Although law provides for the legal status of both parties and the equality of statutory rights and obligations, the taxpayer, on behalf of national law enforcement, is a strong group and decides the direction for the development of tax administration in accordance with the law and is a major contradiction. Taxpayers are relatively speaking Vulnerable group, in