税务行政合作理念探析

摘要

The legitimacy of taxation is the basis of tax administration. Modem administration is a kind of democratic administ.ration; the democratic ideas like participation, equality, and consultation have gradually affected people＇s tax life. The field of tax administration urgently needs a philosophy capable to guide the subjects of tax administration, as well as a series of mechanism. Introducing the idea of cooperation into tax administration can change the confrontational relationship between levy subject and tax subject to cooperative and trustful relationship; it is of great theoretical significance to the construction of service-oriented government and the establishment of modern harmonious tax relationship.%税收的合法性是税务行政的依据。现代行政是民主行政，参与、平等、协商等民主思想逐渐影响着人们的税收生活。税务行政领域中急需一种能够指导行政主体双方的理念以及依此构建的一系列机制。税务行政中引入合作理念能够使征税主体与纳税主体之间的对抗关系变为合作信任关系，对服务型政府建设理论的创新和建立现代和谐税收关系理论意义重大。