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.
我国应在坚持行政征收程序模式的基础之上对现有制度加以完善,以实现对被征收主体权利的切实保护。
In China 'we should perfect the present system on the base of insisting on the mode of administrative acquisition procedure in order to realize the actual protection of private rights.
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