在既定的经济发展水平条件下，一国税制所能筹集到的实际收入寻理论收入间产生差异的原因，莫不在于税收政策不富和税务征管水平两个层面。在高效税制下，征管水平高低愕制约着税收流失的程匿；在征管手段日益完善和征管水平日臻提高的前提下，税制自身完善与否将成为影响税收 Under the established level of economic development, the real income that a country’s tax system can raise causes the difference between theoretical incomes and incomes, not only because of the lack of tax policy and the level of tax collection. Under the high efficiency tax system, the high or low level of tax collection restricts the loss of tax revenue. With the improvement of tax collection and administration and the improvement of tax collection and management, the improvement of the tax system itself will become an issue affecting tax revenue