Chapter 2, the impact on tax collection and administration of E-commerce.
第二章，电子商务对税收征管的影响。
We will strengthen tax collection and administration in accordance with the law.
依法加强税收征管。
China's "tax Collection and Administration Law" has expressly provided for tax priority system.
我国《税收征收管理法》明文规定了税收优先权制度。
Secondly, the auxiliary system and measures of tax collection and administration are incomplete.
其次，税收征管的配套制度和措施不完善。
The pattern of tax collection and administration is the foundation of tax collection and administration.
税收征收管理模式是税收征管的基础性框架。
It is very useful for enhancing international tax collection and administration and cutting down tax evading behaviors.
它对于加强国际税收征管，减少税收逃避行为具有非常重要的作用。
A scientific and effective pattern of tax collection and administration is a key factor to achieve the goal of taxation.
科学高效的税收征管模式是实现税制目标的关键因素。
The theories of taxpaying compliance is the front research on tax collection and administration in western nation in recent years.
纳税遵从理论是近年来西方国家研究税收征管的前沿问题。
By using this technology, we can classify the quality of tax collection and administration, and develop the criterion to evaluate it.
本文利用该技术可将税收征管质量的好坏加以分类，得到判定税务机关征管质量好坏的规则。
This article tries to analyze the impacting factors to our tax collection and administration by studying the methods of the public policy analysis.
本文试图借鉴公共政策分析的研究方法分析影响我国税收征管的主要因素，并提出完善税收征管的应对之策。
Whoever fails to report in a timely manner or conducts any false report shall be punished according to the relevant provisions of laws on tax collection and administration.
对没有按期申报或申报不实的，要依据税收征管法有关规定予以处罚。
A grassroots taxation organ as mentioned in the preceding Paragraph refers to a taxation organ that directly contacts taxpayers and is responsible for the tax collection and administration;
前款所称基层税务机关是指直接面向纳税人、负责税收征收管理的税务机关；
The high or low tax collection and administration cost is the direct reflection of the tax authorities' efficiency, and also an important dimension to measure the outcome of tax authorities.
税收征管成本的高低，是税务机关工作效率的直接反映，也是衡量税务机关工作成果的重要尺度。
III. Making full use of the information regarding the deed tax collection and administration, strengthening the administration of tax collection in different links of real estate development.
充分利用契税征管信息，加强房地产各环节的税收管理。
In case where there is no provision in the law on the Administration of tax Collection and these rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.
税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
The efficiency of tax administration is tax collection and management of resource allocation issues.
税务行政管理效率就是税收征管资源的配置问题。
The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.
农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。
The State administration of Taxation has made repeated research on this basis and formulated detailed measures for the administration of collection of tax.
国家税务总局在此基础上反复研究，制定了具体的征管办法。
The State administration of Taxation has made repeated research on this basis and formulated detailed measures for the administration of collection of tax.
国家税务总局在此基础上反复研究，制定了具体的征管办法。
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