...新浪博客 关键词：税务风险 征管体制 征管程序 纳税地点 [gap=693]Key Words: Tax Risk, Tax Collection and Management System, Tax Collection and Management Procedure, Tax Payment Location..
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本文分析了目前税收征管体制存在的问题及其原因。
This paper researched the existing problems and the reason of tax collection and management system.
在我国，由于税制不健全、征管水平比较低以及纳税人依法纳税意识淡薄，偷逃税问题更是极为严重，给国家经济秩序和税法体制造成了很大的危害。
In our country, evading taxes is much more serious because of the less sound tax system, the low level of collecting and management and the light consciousness of paying taxes for the tax payer.
征管因素中主要包括征收体制、征管水平和纳税水平。
Management factors includes collection system, management level, tax compliance degree.
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