谈影响依法治税的因素及完善措施

Discussion about the factors with impacts on the leagal administration of taxation & the measures for solving the existing problems

依法治税是依法治国的必然要求和重要组成部分 ,明确影响依法治税的因素 ,完善依法治税的措施 ,对我国税收事业的发展具有重大的现实与长远意义。大力推进依法治税 ,促使税收工作沿着法制化轨道健康发展。

Legal administration of taxation is vital to legal administration of the whole country.Identifying the factors with impacts on legal administration of taxation and completing the measures concerned are meaningful to the development of Chinese taxation system.