税制结构是指按一定标准进行税收分类的基础上形成的税收分布格局及其相互关系。

Tax system structure is tax distribution patterns and their relations based on certain tax classification.

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由于标准本身是有边界的，而边界又处于结构之中，因而，非税收入及其管理规范均离不开边界与结构。

Since the standard itself is a boundary, while the boundary is situated in the structures, thus, non - tax revenue and its management standards are inseparable from the boundary and structure.

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