就税务行政协助制度的原则,以及工商机关、出入境管理机关、交通管理机关和公安机关等主要行政机关对税务机关的协助问题,在两岸间展开了从规则内容到法理背景的逐一比较,据此提出建议大陆地区可借鉴台湾地区的有益经验。在构建税务行政协助制度时应注意以下三个方面:第一,尽量以“法律”的形式,或者至少在“法律”中明确授权,建立起从效力形式上表现为由法律到行政法规再到部门规章,在适用关系上表现为一般法与特别法的具有内在逻辑的税务行政协助制度规则体系;第二,在税务行政协助具体规则设计时应以行政一体化理念为指导,贯彻“互利对等”原则;第三,从实体和程序两个方面全方位设计制度规则,尤其要妥善解决其中的协助费用与法律责任两个关键问题。 With regard to the principle of the tax administrative assistance system and the assistance given to the tax authorities by the major administrative agencies such as the industrial and commercial authorities, the exit and entry administrations, the traffic control agencies and the public security organs, the cross-Strait comparison between the rules and the jurisprudence has been carried out. This suggests that mainland China can learn from Taiwan’s useful experience. In the construction of tax administrative assistance system, we should pay attention to the following three aspects: First, as far as possible in the form of “law ”, or at least “law ” clearly authorized to establish from the formal performance of the law to Administrative regulations to departmental rules and regulations, showing the inherent logic of the tax administrative assistance system rules system of general law and special law in the application relationship; secondly, under the guidance of the concept of administrative integration in the design of the specific rules of tax administrative assistance, Implement the principle of “mutual benefit and reciprocity”; thirdly, we should make full and systematic design of the rules of the system from both the substantive and the procedural aspects, and in particular, properly address the two key issues of assistance costs and legal responsibilities.