房地产税收的征管不仅依附于税制结构，而且贯穿于从纳税义务产生开始到税款入库的全过程。
The levy of tax on real estate not only relies on the structure of the tax, but also goes through the whole process of the responsibility to pay for tax till the taxed fund went into storage.
税收征管贯穿于从纳税义务产生开始到税款入库的全过程，通常表现为征收、管理、稽查的组合形式。
It runs through the whole course from emerging in obligation to pay tax to putting into storage, it usually ACTS as the combination of collections managements checking.
必须采取相应的措施对二者进行约束，以减少税收流失，从而保证国家税款的及时、足额入库。
Some relative measures should be taken to restrain both of them in the purpose to reduce the loss of tax.
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