Some suggestions are made according to the practice of our collection and management in taxation:Correctly handling the relationship between the target of collection and management in taxation and the one of tax;correctly carrying out the tax law and promoting the taxpayers to pay their tax;regulating the contradictions during realizing the target o.

On problems concerning tax collection under accounting rules;

Brief Discussion on the Challenge of E-Commerce to Tax Collection;

There is the relationship of two levels between the tax system and tax collection.

According to the development characteristics of e-commerce in our country,the cruxes and principles that should be adhered to levy tax are analyzed and discussed,then,the measures for tax collection and management in e-commerce are presented.

Analysis on its economic characteristics and tax collection and management is an urgent theory and realistic problem required by the developing progress of Chinese economy.

Improving credit rating of tax payment:realistic choice of active tax collection and administration in China;

Research on Optimization of Tax Collection and Administration in Chinese Current Pattern;

In view of the status of serious tax loss in our tax collection and administration,the game theory has been applied to the analysis of the game behaviors between taxpayers and taxation authorities.