税收征收管理模式是税收征管的基础性框架。
The pattern of tax collection and administration is the foundation of tax collection and administration.
我国《税收征收管理法》明文规定了税收优先权制度。
China's "tax Collection and Administration Law" has expressly provided for tax priority system.
前款所称基层税务机关是指直接面向纳税人、负责税收征收管理的税务机关；
A grassroots taxation organ as mentioned in the preceding Paragraph refers to a taxation organ that directly contacts taxpayers and is responsible for the tax collection and administration;
第一条为了加强税收征收管理，保障国家税收收入，保护纳税人的合法权益，制定本法。
Article 1 in order to strengthen the administration over taxation collection, safeguard the revenues of the State and protect the legitimate interests of taxpayers, this Law is hereby formulated.
在税收征收管理过程中，征税方和纳税方的信息不对称给税收征收管理带来一定负面影响。
The asymmetric information of both collect tax and pay tax brings negative influence for taxation administration.
加强税收征收管理有利于保证国家税收收入及时、足额地上缴入库，有利于财政收入的稳定增长。
Enhancing tax levy will guarantee that national finance income turns in State Treasury timely and in full, which is favorable to steady finance increase.
通过对税务管理员制度的深入理解和运用，可以提高税收征收管理工作科学化、法制化和规范化水平。
Deep understanding and application of the tax collectors system can improve the levels of scientific, legal, and standardized tax management.
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。
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.
在减少信息不对称、实现税收优化目标的过程中，税收征收管理技术创新是重要手段之一，具有自身的特点和作用。
In the process of reduce asymmetric information and carry out tax excellently target, technical innovation of taxation administration is one of the important method.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law is applicable to the administration over the collection of any kinds of taxes collected by the taxation authorities according to law.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law shall apply to the administration of tax collection in respect of all taxes collected by tax authorities in accordance with the law.
而房地产税收重要作用的发挥必须依托于房地产税收的征收管理。
The effect of real estate tax should rely on the administration of real estate tax.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with tax laws.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with tax laws.
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