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加强征管是完善税制的根本保障正确处理完善税制与加强征管的关系，是新时期治税思想的一个英要内容。税制，是一个国家或地区在一定历史时期确定的取得收人的法律依据和准则，是税收征管的前提；税收征管则是税制得以正确员彻实施的手段和保障。实践证明，没舍有效的征收...
Strengthening stewardship is the fundamental guarantee for perfecting the tax system. Correctly handling the relationship between perfecting the tax system and stepping up tax collection and management is an important element of the tax administration thought in the new era. The tax system is the legal basis and criteria for a country or region to obtain revenue during a certain historical period, which is the prerequisite for tax collection and management. Tax collection and management is the means by which the tax system can be properly implemented. Practice has proved that there is no effective collection ...