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.
税收征管是整个税务工作的关键环节，征管质量的好坏是反映一定时期内税务机关征管水平和效率高低的重要尺度。
Tax collection is the key task of taxation. Its quality is an important ruler that measures the efficiency of the tax departments in a certain period.
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.
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