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税收征收管理法作为税收制度的重要组成部分,为税收实际执行和管理方面发挥着重要作用。境外税收征收管理制度与国家经济、社会和法律体系具有密切联系,以此总结境外税收征收管理制度的特征。本文结合我国对税收征收管理法的修改,提出未来我国税收征收管理制度发展的方向和完善途径,能够有效完善税收征收管理实践工作的工展。
Tax collection management law as an important part of the tax system for the actual implementation and management of tax plays an important role. The overseas tax collection and management system is closely linked with the national economic, social and legal systems, so as to summarize the characteristics of the overseas tax collection and administration system. In this paper, combined with our country ’s revision of the tax collection and management law, this paper puts forward the direction and perfecting ways for the development of the tax collection and administration system in our country in the future, which can effectively improve the development of tax collection and management practice.