第一，正确处理地方保护与有法必依的关系，走出“行政命令至上”的误区。不少税务人员在一些关键问题上不敢旗帜鲜明地坚持税收法律原则，一些地方错误地借助地方保护手段来谋求发展时，总是不敢理直气壮地抵制某些违背税收政策法律的错误做法，给依法治税留下了一些难于治理 First, to correctly handle the relationship between local protection and legal necessity, and to get out of the misunderstanding of “administrative order first”. Many tax officials are afraid to stick to the principle of tax law on some key issues in a clear-cut way. When some places mistakenly resort to local protection measures to seek development, they often can not confidently resist some erroneous practices that violate the laws and regulations on taxation and give legal aid according to law Tax administration has left some difficult to govern