税收征收管理模式是税收征管的基础性框架。
The pattern of tax collection and administration is the foundation of tax collection and administration.
我国《税收征收管理法》明文规定了税收优先权制度。
China's "tax Collection and Administration Law" has expressly provided for tax priority system.
而房地产税收重要作用的发挥必须依托于房地产税收的征收管理。
The effect of real estate tax should rely on the administration of real estate tax.
而房地产税收重要作用的发挥必须依托于房地产税收的征收管理。
The effect of real estate tax should rely on the administration of real estate tax.
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