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一国的税收制度是由税制结构与税收征管这两个主要的相对独立因素所构成的。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，且贯穿于从纳税义务产生开始到税款入库的全过程。统筹和协调这一全过程的是征管组织结构、税收征管形式和税收征管方法等方面所采用的规范形
The tax system in a country consists of two main relative independent factors: tax structure and tax administration. Tax collection and administration is the concrete implementation of a country’s taxation policy under the conditions of the established tax structure, and runs through the entire process from the generation of tax liability to the storage of tax. Co-ordination and coordination of the whole process is the regulatory organization structure, tax collection and management methods and tax collection methods