税收制度建设必须充分考虑税收管理，否则就会造成现实税收制度与法定税收制度的巨大差异。税收管理的有效性和效率在相当大的程度上取决于税收管理环境，而不取决于税收管理机关的努力程度。完整地认识税收管理 各个要素及其对税收管理的作用机制，对于税收管理和税收制度建设 Tax system construction must fully consider the tax management, otherwise it will result in a huge difference between the actual tax system and the statutory tax system. The effectiveness and efficiency of tax administration depends to a large extent on the tax administration environment and does not depend on the efforts of the tax authorities. Complete understanding of the various elements of tax administration and its mechanism of tax administration, tax administration and tax system construction