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依法行政是现代法治国家政府行使权力时所普遍奉行的基本准则,税务部门作为政府的重要组成部门,依法规范其行政行为是建设法治政府的必然要求。一、税务系统依法行政的理论基础党的十五大提出了“依法治国、建设社会主义法治国家”的基本方略,九届全国人大二次会议将这一治国方略作为国家根本大法写入宪法予以保障,党的十六
Administration according to law is the basic guideline commonly exercised by the governments of modern countries ruled by law. When the tax department is an important part of the government, regulating its administrative acts according to law is a necessary requirement for building a government ruled by law. I. Theoretical Basis for the Administration of Tax System According to Law The 15th CPC National Congress proposed the basic principle of “governing the country according to law and building a socialist country ruled by law.” The second session of the Ninth National People’s Congress has written this strategy of governing the country as the fundamental law of the country Constitution to be protected, the party’s sixteen