Tax Collection and Management System的意思|示意

Part three analyses the predicament of e-commerce taxation and its Origin from the angles of taxation substantive laws, tax collection and management system, international tax avoidance.

第三部分主要从税收实体法、税收征收管理制度、国际避税等方面，分析了我国电子商务税收征管的困境及根源。

This paper begins with the connotation and denotation of the efficiency of tax collection and management and aims at an integrated evaluation index system through empirical demonstration.

本文分析了税收征管效率的内涵及外延，通过实证建立了税收征管效率的综合评价指标体系。

Tax system optimization includes the tax structure and tax collection and management optimization.

税制优化一般包括税收结构的优化和税收征管的优化。

To make the established objectives of the tax system are achieved, we should to enhance the effectiveness of tax collection and management.

只有提高税收征管的有效性，才能使税制的既定目标得以实现。

Tax collection and management is implementing one country's tax policy concretely under certain tax system structure terms.

税收征管是在既定税制结构条件下一国税收政策的具体施行。

This paper researched the existing problems and the reason of tax collection and management system.

本文分析了目前税收征管体制存在的问题及其原因。