Taxation administration exactly is a key point for researching administrative law relations theory, not only avoiding the falsehood that abstract excessive construction possibly leads to, but also having active practice significance.

• 税收行政正是行政法律关系理论研究一个很好的切入点,既可以避免过度抽象化建构可能导致的谬误,又具有积极的实践意义。