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。
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。
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。
Management factors includes collection system, management level, tax compliance degree.
征管因素中主要包括征收体制、征管水平和纳税水平。
Third, improve the supporting system of tax collection and management;
第三，完善个税征管的配套制度；
Third, improve the supporting system of tax collection and management;
第三，完善个税征管的配套制度；
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