税务管理是税务机关根据国家税收政策进行税款征收的管理活动,同时也是国家及税务机关根据经济状况和经济规律制定税收政策、对税收分配的过程进行组织、监督及管理。本文主要探讨了税务管理中的环境约束和制度安排,并从三个部分展开论述:首先概述了税务管理的概念,然后分别对税务管理的环境约束与制度安排作出具体的分析。 Tax administration is the management of tax collection by tax authorities in accordance with the state tax policy. At the same time, the tax administration also formulates tax policies based on economic conditions and economic laws, and organizes, oversees and manages the process of tax distribution. This paper mainly discusses the environmental restraints and institutional arrangements in the tax administration and discusses the three parts: Firstly, the concept of tax administration is outlined, and then the environmental constraints and institutional arrangements of the tax administration are analyzed respectively.