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本文试图从纳税主体的天性和税收管理机关的职能出发,说明纳税主体的税法遵从与税收征管的关系和强化税收征管的基本途径。
This paper tries to explain the nature of the taxpayer and the functions of tax authorities, and illustrates the taxpayers’ compliance with the tax collection and management and the basic ways to strengthen tax collection and administration.