税收是以国家为主体的分配关系,税与法存在着不可分割的联系,税收分配关系总是通过法的形式来规范和体现的。税收的公平、效益和财政原则的运用寓于税法的制定和实施过程之中,离开了法治原则,税收工作就寸步难行。特别是在我国,由于目前还处在社会主义初级阶段,几千年来支配人们行动的不重法治而重人治的思想观念还根深蒂固,税收法制不健全,法制观念淡薄,人治色彩浓厚,税收工作中,有 Taxation is the distributional relationship with the state as the main body, and the tax and the law are inseparably linked. The taxation distribution is always regulated and embodied through the form of law. Tax fairness, efficiency and the application of fiscal principles in the process of formulation and implementation of the tax law, leaving the principle of the rule of law, tax work is hard to move. Especially in our country, since we are still in the initial stage of socialism, the notion of “rule by law” and “rule of man” that has dominated people’s actions for thousands of years have also been deeply rooted, the tax legal system is not perfect, the legal concept is weak, the rule of man is strong, and tax work In