Tax administrative behavior refers to the behavior that the national tax authorities exercise tax collection and management functions according to law and produce legal effect.

Tax administrative behavior is the embodiment of administrative behavior in the field of tax collection and management, so it has both the general characteristics of administrative behavior and its own characteristics:

1, it must be the behavior of the State Administration of Taxation;

2. It is the behavior of the state tax administration organ to exercise its administrative authority or responsibility;

3. It is an act that can produce legal effect and has legal significance.

Note that the effective tax administrative act is not necessarily legal. Legal elements: legal subject, legal authority, legal content, legal procedure and legal form.