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国家与纳税人的相互依存的关系,决定了代表国家进行税务行政管理的税务机关对纳税人实施行政指导制度,防范纳税人的税收风险,不仅具有必要性,而且是税务机关的一项重要的日常工作。随着依法行政的不断推进,税务机关对自身执法的方式也在不断改进,推行行政指导制度逐渐成为税务行政执法的一项具体工作事项。马鞍山市地方税务局为了进一步推进税收征管工作,加快机关的职能转变,强化服务意识和创建服务型税务机关,提高纳税遵从度,对税务行政指导制度进行了有益的探索,并在实践中积极、扎实、稳步地推行这一制度。
The interdependent relationship between the state and taxpayers determines that the tax authorities that administer tax administration on behalf of the state implement the administrative guidance system for taxpayers and prevent the tax risk of taxpayers is not only necessary but also an important daily work. With the continuous promotion of administration according to law, the ways in which the tax authorities enforce their own laws are also constantly improving. The implementation of the administrative guidance system has gradually become a specific work item of tax administration law enforcement. In order to further promote the work of tax collection and administration, Maanshan Local Taxation Bureau has accelerated the transformation of its functions, strengthened its awareness of service and created a service-oriented tax authority so as to raise the compliance rate of tax payment. It has also made a useful exploration of the tax administration guidance system and, in practice, A solid and steady implementation of this system.