税务行政协助又称税务公务协助,是指税务部门在执行公务过程中,在受到法律或者事实等因素限制的情况下,请求其他无隶属关系的政府职能部门给予协助的一项制度,其基本依据是整体政府的部门协同理念。随着我国社会经济的快速发展,税务部门面临的征税对象和涉税事项日趋广泛和复杂,税收征管的难度也与日俱增。在很多情况下,税务部门在自身职权范围内依托自有 Tax administrative assistance, also known as tax official assistance, refers to a system for tax authorities to request assistance from other government departments without affiliation in the course of carrying out official duties, subject to legal or factual factors. Its basic basis Is the overall government departmental synergy. With the rapid socio-economic development of our country, the tax authorities are facing tax matters and tax-related issues becoming more extensive and complex. Tax collection and administration is also increasingly difficult. In many cases, the tax department relies on its own power within its own authority