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 assessment is a key part of tax collection and management. ln the Western countries where the tax system is relatively perfect, there is standard tax assessment system.
税收评估是税收征管的一个重要环节，西方税制比较完善的国家已建立起十分规范的税收评估体系，而我国的税收评估工作还处于混乱、无序的状态。
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。
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。
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。
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