税务行政合作理念及其制度构建  

The Idea and the System Construction of Cooperation on the Tax Administration

作　　者：任红梅[1] 

机构地区：[1]西安财经学院学报编辑部,陕西西安710061

出　　处：《西安财经学院学报》2011年第5期110-114,共5页Journal of Xi’an University of Finance & Economics

基　　金：国家社会科学基金项目(10XF-X020);陕西省哲学社会科学基金项目(09F005)

摘　　要：行政合作是行政机关与行政管理相对人之间共同的实践理性活动,是传统管制行政向服务行政转化的新理念。税务行政合作是行政合作在税务行政领域的具体实践。税务行政管理活动主要是围绕如何正确处理征纳双方矛盾展开的,通过税务行政合作可以构建和谐的征纳关系,实现国家利益和纳税人利益的兼顾统一、合作共赢,可以转变征税机关的执法理念和方式。The administrative cooperation between the executive and administrative management is a relatively common practice among rational activity, reflecting the transformation from the traditional control of the chief executive to the service. Tax administration activities mean how to correctly handle the contradiction between the the payers and callectors, administrative cooperation in tax levied can build a harmonious relationship and realize the coexistence of the interests of nation and taxpayers, which will change the philosophy and law enforcement methods.

关 键 词：税务行政 税务行政合作 执法理念 

分 类 号：F812.42[经济管理—财政学]