一、实现税制与征管相互协调的基本原则 税收制度是在一定的征管条件下运行的,因此,离开征管条件则无所谓税制优化的问题,而税收征管又是围绕特定的税制开展的,征管体制、征管模式、征管制度乃至征管方法手段等的设置和选择,都应以有利于税制的正常运转为目标,离开特定的税制,税收征管便失去了方向。因此,税制与征管是密不可分的。然而,税制与征管又各属不同的研究范畴,其运行的轨道 First, to achieve the basic principles of mutual coordination of tax system and collection and management Tax system is operating under certain conditions of collection and management, so leave the collection conditions does not matter the issue of tax system optimization, and tax collection and management is carried out around a specific tax system, collection and management system, Tax collection and management system and the collection and management of tax collection methods and other settings and choices should be conducive to the normal operation of the tax system as the goal, leave the specific tax system, tax collection will lose its way. Therefore, the tax system and collection are inseparable. However, the tax system and collection and management are all different research areas and their operational tracks