| In order to operate Tax Assessment and Tax Collection Procedure fairly, reasonably, accurately and conveniently, Tax Authorities need taxpayers to fulfil cooperation obligations, such as tax registration, tax returns, coordination to tax examination, etc. But in the study of Tax Law of China, Scholars did not make the definition on the property of Cooperation Obligation. So, to avoid the heavier burden on the taxpayer's obligations in system design and to protect rights and interests of taxpayers more effectively, the property of Cooperation Obligation is defined at the beginning, that Cooperation Obligation of taxpayer is an unreal obligation in the Tax Law. On this basis, two subjects, the system design of Cooperation Obligation and the resolution of the plight between Cooperation Obligation and Participation Right, are taken into exposition gradually.On the system design of Cooperation obligation, it needs to take the subjective state of parties into consideration in the obligation Imputation, use all appropriate forms of liability flexibly, enhance the reasonableness and convenience of Cooperation Obligation procedure, increase the temptation norms, and perfect taxpayer's credit system and legal effect of the Cooperation Obligation compliance. On the resolution of the plight between Cooperation Obligation and Participation Right, it needs to study improper connections between the Cooperation Obligation and Participation Right in tax collection process carefully, uphold the limited Cooperation obligations theory, and recognize the limited right of resistance to the Cooperation Obligations and the exemption of dangerous statements under the certain circumstances.Introduce the unreal obligation into tax law to soften the hard shell of Cooperation Obligation which is one kind of administrative procedure obligations, and develop the space of rights and interests protection of taxpayers even all the counterparts, it is what this paper write for and what this paper innovate.
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