大凡世界各国税收实践尤其是发展中国家税制改革,实现税制优化的最大问题就是忽视了税收制度的实施载体即税收征管,税制的超前性和征管落后性的矛盾使既定的税制目标因不易操作或操作不到位而落空,有限的管理能力成为税制改革的制约因素。因此,有必要把税收征管纳入税制优化的 In all countries in the world tax practice, especially tax reform in developing countries, the biggest problem of tax system optimization is to neglect the implementation of the tax system that is the tax collection and management, tax system and the backwardness of the backwardness of the contradictions so that the established tax objectives due to not easy to operate or Operation is not in place and frustrated, the limited management capacity has become a constraint on tax reform. Therefore, it is necessary to incorporate the tax collection and management into the tax system optimization