依法治税是新时期税收工作的基本方针，是税务系统贯彻落实“三个代表”思想的重要举措，为全面提高依法治税水平，应着重做好以下几方面工作： 一、提高对依法治税工作重要性的认识，牢固树立依法治税是税收工作核心和灵魂的重要思想。从理论上讲，税收的本质特征，决定了一切 The principle of tax administration according to law is the basic guideline of taxation work in the new era and an important measure for the tax system to implement the “three represents” thinking. In order to comprehensively raise the level of tax administration according to law, we should focus on the following aspects: First, The recognition of the importance of tax work and the firm establishment of tax administration according to law are the important ideas of the core and soul of tax work. In theory, the essential nature of tax determines everything