从税制结构转换论税收征管模式（上）任勇，冯建国，杨敏儒一、税制结构与征管模式的内在关系税制结构，是指构成税制的各个税系、各个税种在社会再生产中的分布、构成及相互之间的比重关系。而税收征管模式是指税务机关在税收征收管理活动中内部分工的组织形式，体现了税... On the tax system from the tax system transitional tax collection and management model (on) Ren Yong, Feng Jianguo, Yang Minrui, the tax structure and tax collection mode of the internal tax structure is the tax system that constitutes the tax system, the distribution of various taxes in the social reproduction, composition and The relationship between the proportion of each other. The tax collection and management model refers to the tax authorities in the tax collection and management activities within the division of labor organization forms, reflecting the tax ...