税收制度是国家在税收方面制定的工作规程和行动准则,是各种税收法令和征收办法的总称。它是各级税务机关进行管理和向纳税人征税的法律依据,也是纳税人履行纳税义务的法定准则。广义地说,税收制度主要包括税收管理体制、各种税法的基本法规、实施细则、稽征管理办法、有关法令的解释说明等。 Tax system is a national tax rules formulated by the work rules and guidelines for various tax laws and regulations and collection methods collectively. It is the legal basis for the tax authorities at all levels to manage and tax the taxpayers, and is also the statutory guideline for taxpayers to fulfill their tax obligations. Broadly speaking, the tax system mainly includes the tax administration system, the basic laws and regulations on various tax laws, the implementing rules, the administrative measures for tax collection, and the explanations and explanations of relevant laws and regulations.