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。

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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。

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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。

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