征管体制改革是一项系统性的工程,这种系统性不仅仅表现在改革的实际过程,同时还表现在为此而进行的理论分析之中.有关对征管要素、结构、功能、层次,以及在系统性原理指导下必须遵守的原则和应采取的方法所进行的分析和认定,是我们进行征管体制改革的必要的理论前题,也是我们将系统性原理和系统性技术应用于改革实践的先行过程.一、系统性分析的内涵征管系统做为一种现实的存在,因此构成这一系统的基本条件应包括要素、结构、层次、功能等.对此首先需要的是在理论上加以抽象性的概括,为 The reform of the collection and administration system is a systematic project, which is not only reflected in the actual process of reform, but also in the theoretical analysis made for this purpose. The analysis of the factors affecting the collection, structure, function, level, The principle and principles to be followed under the guidance of systematic principles and the analysis and determination made are the necessary theoretical preconditions for our reform of the tax collection system and the systematic application of systematic principles and systematic techniques to the reform practice First, the systematic analysis of the connotation of the collection system as a reality exists, so the basic conditions for the formation of this system should include elements, structures, levels, functions, etc. This is the first need to be abstracted in theory Summary