税收行政协助在各国的税收征管实践中均具有不可替代的重要作用。与法治化程度较高的国家相比,我国现阶段的税收行政协助存在法律依据不健全、过于依赖地方政府行政介入、技术支持水平较低等缺陷,需要对其进行进一步的优化。 The tax administrative assistance plays an irreplaceable and important role in tax collection and administration of all countries. Compared with the countries under the rule of law, China’s current tax administrative assistance needs to be further optimized because of its imperfect legal basis, over-reliance on the involvement of local governments in administrative intervention, and low technical support.