市场经济是法制经济，依法治税是充分发挥税收宏观调控职能、保证市场经济正常运行的重要因素。要做到依法治税，必须规范税收主体行为。一般认为，在税收法律关系中存在两类主体：一个是作为征税主体的国家（或政府）及其执法机关———税务机关，另一个是纳税主体。由于国家 Market economy is a legal economy, and taxing by law is an important factor that gives full play to the macro-control functions of tax revenue and ensures the normal operation of the market economy. To do tax administration according to law, we must standardize the main body of taxation. It is generally believed that there are two types of subjects in the legal relationship of taxation: one is the tax authorities (or government) and its law enforcement agencies --- tax authorities and the other is the taxpayers. Because of the country