长期以来,人们把税收征纳关系表述为父子式的“血缘关系”,认为税企征纳关系越密切越好,所谓“税企一家亲”。笔者认为,这种认识违反了税收基本特征的本质要求,难以与商品经济发展相适应,给当前税制改革尤其是征管体制改革带来了不少困难,直接影响了以法治税的实现。笔者认为,社会主义初级阶段税收的征纳关系必然是法律关系。 For a long time, people have described the tax collection and administration relationship as the “blood relationship” of the father-son type. They think that the closer and better the relationship between taxation and taxation is, the so-called “tax-family relationship.” I believe that this understanding violates the essential requirements of the basic characteristics of tax revenue and is difficult to adapt to the development of commodity economy. It has brought many difficulties to the current tax reform, especially the reform of tax collection system, and has a direct impact on the realization of tax administration by law. The author believes that the primary stage of socialism tax collection relationship must be legal relationship.