3) the administration act of tax imposition
税收征收管理法
1.
The system of the revenue priority has been ordained and the discharge sequence of the revenue creditor s rights and other creditor s rights has been clarified in the newly reworked the administration act of tax imposition, which is vital to assure the realization of national taxes.
2001年修订后的《税收征收管理法》首次规定了税收优先权制度,明确了税收债权与其他债权的清偿顺序,对于保证国家税收的实现具有重要的意义,但该规定存在诸多缺陷,有待进一步完善。
4) administrative law relations of tax collection
税收征收行政法律关系
5) tax law
税收法律
1.
The tax law system is an important part of the whole national law system.
在我国，随着税制改革特别是94年税制改革，建立起以流转税、所得税为主体的复合税体系，并随之颁布了一些税收法律法规，税法体系得到初步确立。
6) tax collection
税收征管
1.
On problems concerning tax collection under accounting rules;
会计准则实施后税收征管应注意的若干问题
2.
Brief Discussion on the Challenge of E-Commerce to Tax Collection;
浅谈电子商务对我国税收征管的挑战
3.
There is the relationship of two levels between the tax system and tax collection.
税收制度与税收征管存在两个层面的关系。
补充资料：纳税人与外县从事生产、经营活动申请填开税收征管证明的权利
纳税人与外县从事生产、经营活动申请填开税收征管证明的权利 ：从事生产、经营的纳税人到外县（市）临时从事生产、经营活动的，应当持税务登记证副本和所在地税务机关填开的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条