With the changes of the tax system, society politics and economy, the tax administration and collection mode must be changed correspondingly.
随着税制和社会政治、经济、技术水平的变化，税收征管模式必须进行相应的变化和调整。
参考来源 - 业务流程再造理论及其在税收征管中的应用·2,447,543篇论文数据，部分数据来源于NoteExpress
We will strengthen tax collection and administration in accordance with the law.
依法加强税收征管。
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 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。
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