一、引言荷兰税务和海关管理局(The Dutch Tax and Customs Administration,以下简称DTCA)基于三个关键理念,即相互信任、理解和透明,提出了横向监控(horizontal monitoring)的概念。在横向监控原则的基础上,荷兰税务和海关管理局通过合作遵从协议,与(大)企业建立了良好的合作关系。这一方法的着眼点在于税企合作和平等相待,而不是税务机关的法定权力及纳税人的权利和义务,同时并不忽视现行的法律框架,在相互信任、理解和透明的基础之上,建立起合作遵从关系,由此在纳税人方面生发出的自觉意 I. INTRODUCTION The Dutch Tax and Customs Administration (DTCA) has proposed the concept of horizontal monitoring based on three key concepts: mutual trust, understanding and transparency. On the basis of the principle of horizontal monitoring, the Dutch Taxation and Customs Administration has established good cooperative relations with (large) enterprises through cooperation and compliance with the agreement. The focus of this approach lies in the co-operation and equal treatment of taxpayers and enterprises rather than the statutory powers of the tax authorities and taxpayers’ rights and obligations, while not ignoring the current legal framework and based on mutual trust, understanding and transparency , To establish a cooperative relationship, thus giving birth in the taxpayers self-conscious