在任何社会中，要进行有效的税收管理，实现国家税收的基本职能，前提是必须有一个合理而完善的税收秩序。有了税收制度，有了税收客体，也有了税务干部这支执法队伍，只是具备了进行税收管理的必要条件，但并不等于已经具备了充分发挥税收职能的完全条件。一税收秩序是指... In any society, effective tax administration and the basic functions of state tax revenue must be carried out on the premise that a reasonable and complete tax order must be established. With the tax system, with the tax object, but also the tax cadre this law enforcement team, but with the necessary conditions for tax administration, but does not mean that already have the full conditions to fully play the tax function. A tax order is ...