提起税企关系,人们很自然地会想起“税企一家”。这是三十多年人们对税企关系的传统观念。这一观念对我国的税制建设,对税收征管体制的确定,对日常税收业务的处理无不产生很大的影响。然而这一传统观念即使在过去也是值得商榷的,在新时期的今天更是有害的,是我们当前进行税制改革、征管体制改革的一大思想障碍。及时对传统税企关系观念进行反思,建立新的税企关系观念是十分必要的。 Talking about tax-tax relationship, people will naturally think of “a tax company.” This is the traditional concept of people-to-business relations for more than three decades. This concept of our tax system, the tax collection and management system to determine the daily tax business dealt with all have a great impact. However, this traditional concept is debatable even in the past and is even more detrimental in the new era. It is also a major ideological obstacle to the current reform of the tax system and collection and administration system. It is necessary to reconsider the traditional concept of tax-value relationship in time and to establish a new concept of tax-tax relationship.