当前,依法行政在国内已然成为一个显要的政治话语以及专业的行政法制原则。但在税法的制度和实务两个层面上,依法行政观念的某些缺失依然不容忽视。这既体现于税法基本原则的设定方面,也反映在税务执法实践的种种疑难中,如税收计划的任意性、法规的模糊性等。 At present, administration by law has already become a prominent political discourse in the country and a professional principle of administrative law. However, on the two aspects of the system and practice of tax law, some deficiencies in the concept of administration by law still can not be ignored. This is reflected both in the setting of the basic principles of tax law and in the various difficulties in the practice of tax law enforcement, such as the arbitrary nature of tax planning and the ambiguity of laws and regulations.