坚持依法治税是巩固税制改革成果，确保地税事业健康发展的需要，是贯彻依法治国方略的重要组成部分。当前，各级地税部门学习贯彻江泽民同志“三个代表”重要思想和“七一”讲话，很重要的一点就是要用与时俱进的创新精神，用创新的观点和方法解决新问题，全面推进依法治税。 To uphold tax administration according to law is the need to consolidate the achievements of the tax reform and ensure the healthy development of the local government taxation and is an important part of implementing the strategy of governing the country according to law. At present, all levels of local taxation departments studying and implementing Comrade Jiang Zemin’s important thinking of the “three represents” and the “1 July” speech are very important because they need to use the innovative spirit of advancing with the times, solve new problems with innovative ideas and methods, and comprehensively Promote tax administration according to law.