在税源一定、税法不变的前提下,税源转化为税收的多少主要取决于税收征管能力的高低。税收征管能力的影响因素错综复杂,提高税收征管能力需要从全方位、多角度入手,构建一个完善的系统工程,实现整体优化。本文着重阐述了构建税务组织机构体系、税源管理体系、纳税服务体系、税收执法管理体系、税务人员素质体系、税收信息化支撑体系、税收环境体系的具体设想。 In the tax source must, under the premise of the tax law, the tax source into tax how much depends on the level of tax collection and management capabilities. The influencing factors of tax collection and management capacity are complex. To improve tax collection and administration capacity, it is necessary to start with all-round and multi-angles to build a sound system engineering and achieve overall optimization. This article emphatically elaborates concrete conceptions of constructing a tax organization system, a tax source management system, a tax service system, a tax law enforcement management system, a tax officer quality system, a tax information support system, and a tax environment system.