税收制度与税收征管是税收领域中的两个基本范畴,有效税制实施的前提是两者必须有机结合。过去我国税制改革对税收征管的重要性重视不够,导致税收征管成为税制改革的制约因素。本文对税收征管对税收制度的制约机制及表现,改革对策进行了分析研究。 Tax system and tax collection and administration are two basic categories in the field of taxation. The premise of effective taxation system is that both must be organically integrated. In the past, the importance of tax reform in our tax reform was not taken seriously enough, which led to the tax collection and management becoming the restrictive factor of the tax reform. This paper analyzes the restriction mechanism and performance of the tax collection and management on the taxation system and the reform measures.