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税收法治与和谐是当下我国税收领域中的两个重要术语。税收法治已成为民主法治国家治理税收的基本方略,其内涵是指依据税收法定原则,通过税收立法、税收执法、税收司法、税收守法和税收法律监督五环节的有效运行,把涉税主体的税收行为纳入现代法治轨道,从而实现依法用税、依法征税和依法纳税的良性社会状态。税收法治的和谐是构建和谐税收的重要保证。
The rule of law and harmony in taxation are two important terms in current taxation field in our country. Tax law has become the democratic and legal state governance tax basic strategy, its connotation is based on the statutory principle of tax revenue through the tax legislation, tax law enforcement, tax justice, tax law and tax legal supervision of the five links of the effective operation of the tax-related subjects of tax Into the orbit of modern rule of law, so as to realize the benign social status of paying taxes according to law, taxing according to law and paying taxes according to law. Harmony of Taxation and Rule of Law is an Important Guarantee for Constructing Harmonious Taxation.