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近些年来，随着税收宣传教育的深入，税收法制建设逐步加强，特别是新税制的实施，建立了“以纳税申报为基础，以计算机网络为依托，集中征收，重点稽查”的征收管理体系，构筑了与社会主义市场经济体制相适应的新税制框架。然而，现阶段我国的税收法制还尚未健全，公民的依法
In recent years, with the deepening of tax publicity and education, the construction of the tax legal system has been gradually strengthened, especially the implementation of the new tax system, and a “collection management system based on tax returns, based on computer networks, centralized collection and key inspections” has been established , And built a new tax framework that is compatible with the socialist market economic system. However, at this stage, the legal system of taxation in our country is still not yet perfect, and citizens’ laws are in accordance with the law