自１９８８年国家税务总局提出“以法治税”的思想，至今已有十多年了。依法治税究竟是先治外还是先治内？是先治别人还是先治自己？最近，金人庆局长在全国依法治税工作会议上对这个问题作了明确的诠释。 他认为，法治的内在要求就是依法治“权”、治“官”，而人治则是依法治 Since the State Administration of Taxation put forward the idea of ​​“administering the tax by law” in 1988, it has been more than 10 years. Taxation according to law is the first rule outside the first rule? Is it to rule others or rule yourself? Recently, Commissioner Jin Renqing made a clear interpretation of this issue at the national tax administration conference. In his opinion, the inherent requirement of the rule of law is to rule “the government” and rule “the government” according to law, while governing the people by law