在一定的经济和社会条件下，必须建立在此条件上的税收制度，而这一税收制度必然要用法律、法规来确立。税收法制确立之后，需要税收征管过程去实施、去保证；要求税收征管办法或模式适应于本县税收法制的内在规范和要求。现阶段，我国的税收法制还未完全完善，没有一部成型的 Under certain economic and social conditions, the tax system must be established on this condition, and this tax system must be established by laws and regulations. After the tax legal system is established, the tax collection and administration process needs to be implemented and guaranteed; the tax collection and administration methods or models are required to adapt to the inherent norms and requirements of the tax and legal system in this county. At this stage, China’s tax legal system has not been completely improved, not a molding