法治：治税方略的历史演进与现实性□周开君税收法治，无论是作为一种意识形态，还是作为一种治税方略，都可以说源远流长。探究其历史演进脉络，比较中西方税收法治观，对于强化税收法治，构建社会主义税收秩序，有着重大的现实意义。一、法治观的论争与演进法治，作为现... The Rule of Law: The Historical Evolution and Reality of Tax Planning □ Zhou Kaijun The tax revenue rule of law, both as an ideology and as a tax control strategy, can be said to have a long history. To explore its historical context and to compare the concept of taxation with the rule of law in both the west and the west has great practical significance for strengthening the rule of law in taxation and building a socialist taxation order. First, the concept of the rule of law debate and evolution of the rule of law, as is ...