依法治税是税收工作的灵魂。
加强依法治税的外部监督。
Strengthens according to the government by law tax outside supervision.
依法治税是新时期做好税收工作的基本点。
The taxation by law is the basic, issue of performing tax assignment in new era.
纳税筹划是依法治税时代纳税人必然采取的对策。
Tax planning is an inevitable countermeasure that taxpayers take.
协调完备的税收法律体系是依法治税的前提和基础。
A coordinated and complete tax law system is the precondition and basis of taxation by law.
第二部分分析了我国依法治税外部环境存在的主要问题。
The second part analyzed our country to depend on the government by law tax external environment existence the main question.
大力推进依法治税，切实加强税收征管，规范非税收入管理。
We need to administer taxes in accordance with the law, improve tax collection and management, and standardize management of non-tax revenue.
严格依法治税，其实质就是依法定程序治税，也即依法履行税务行政程序。
The essence of managing tax in accordance with the law strictly is managing taxes in accordance with the due course of law, namely realizing the administrative procedure of the tax ruling by law.
现行国、地税分设的税务稽查体制已影响依法治税的建设和税收效率的提高。
The present tax inspection system that divides into the National and Local had affected the construction of legal tax administration and baffled the improvement of efficiency of tax.
这些因素制约和束缚着依法治税目标的实现，必须通过推进税收法制化进程予以解决。
These factors are shackling the realization to control tax in law. These problems should be solved through the improvement of tax legalization.
这些因素制约和束缚着依法治税目标的实现，必须通过推进税收法制化进程予以解决。
These factors are shackling the realization to control tax in law. These problems should be solved through the improvement of tax legalization.
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