源于行政合同在现代行政法中的崛起以及对纳税担保的法律性质的定位，在纳税担保中引入行政合同理念。
Based on the booming of government contracts in modern administrative law , and the legal character of tax payment guaranty , the author suggests the notion of government contract should be applied in tax payment guaranty .
纳税担保合同