税收制度、税收征管与税收体制,是税收领域中的三个基本范畴,传统理论侧重于将这三个范畴分割开来,进行纵向研究,而对它们之间的横向联系没有给予足够的重视。理论认识的缺陷,直接导致了税制改革的片面性。因此,本文将以税收制度为核心,全面探讨税制与税收征管、税收体制的关系 Tax system, tax administration and tax system are the three basic categories in the field of taxation. The traditional theory focuses on separating the three categories and conducting longitudinal research, but not paying enough attention to the horizontal linkages between them. The defects of theoretical knowledge have directly led to the one-sidedness of tax reform. Therefore, this article will be the tax system as the core, a comprehensive discussion of the tax system and tax collection, tax system