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依法行政是指行政机关必须根据法律法规的规定设立,并依法取得和行使其行政权力,对其行政行为的后果承担相应的责任。对税收来讲依法行政就是要使征税主体依法征税,纳税主体依法纳税,达到税收法治的状态,才能理顺税收工作中的各种关系,解决各种矛盾。本文将从依法行政角度谈谈税收机关的行使职权中的问题。
Administration according to law means that the administrative organ must be established in accordance with the provisions of laws and regulations and obtain and exercise its administrative power according to law, assuming corresponding responsibilities for the consequences of its administrative actions. To administer taxes according to law is to tax the main taxpayer according to law and the taxpayers pay tax according to law and reach the status of taxation and rule of law so as to sort out the various relations in taxation work and solve various contradictions. This article will discuss the issue of the tax authorities’ exercise of their functions and powers from the perspective of administration according to law.