行政事业单位是国家的领导和管理机关，其办公经费、人员工资的全部或绝大部分来源于税收。按常理说，他们深深懂得税收的用途，应该具有较强的纳税意识，应该自觉依法纳税，并全力支持、配合税收工作。但实际情况却不容乐观，税收一旦涉及到行政事业单位，其征收管理大都比较? Administrative units are the state’s leadership and management organs, and all or most of their office expenses and staff salaries come from taxes. According to common sense, they have a deep understanding of the tax purposes and should have a strong sense of tax payment. They should consciously pay taxes in accordance with the law and give their full support to the tax work. However, the actual situation is not optimistic. Once the tax administration involves the administrative institutions, most of them are subject to collection and administration.