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第二次世界大战以后，瑞士、美国、日本、意大利、新加坡、智利、波兰等国相继建立起税务合作制度，堵塞偷税漏税漏洞，打击偷税犯罪，同时广泛运用媒体宣传税法，督促人们及时纳税。长期以来，我国的税务实践中也广泛运用税务合作控制税源，打击偷漏税，但仍存在很多不足：诸如缺乏专门的合作制度、思想认识有误、合作领域较窄等。为此，有必要借鉴国外的成功经验，加强制度建设，建立协调配合的反偷漏机制，拓宽协作领域，共同创造税收征管的良好税收环境。
After World War II, Switzerland, the United States, Japan, Italy, Singapore, Chile, Poland and other countries have established a system of tax cooperation to block loopholes in tax evasion and tax evasion and crack down on tax evasion. At the same time, extensive use of the media to promote tax laws urges people to pay taxes in time. For a long time, taxation practices in our country have also widely used tax sources to control tax sources and crack down on tax evasion. However, there are still many deficiencies: such as the lack of a special cooperation system, misunderstanding of ideology and narrow cooperation fields. Therefore, it is necessary to learn from the successful experience of other countries, strengthen the system construction, establish a coordinated anti-leakage mechanism, broaden the field of cooperation and jointly create a good tax environment for tax collection and administration.