分类：教育/科学
问题：请大家帮我翻译一下摘要和关键词嘛!!【摘要】:税收征管影响着税收 
【摘要】:征管影响着税收优化的有效运行.长期以来,对税收优化的研究忽视了税收征管因素,但税收征管现实存在并发挥巨大作用.本文从税收优化理论研究的角度对税收征管优化进行了理论上的分析,并结合中国的实践,思考了具体的税收征管优化的现状、问题及措施.【关键词】:税收征管  税收优化理论
回答：[Abstract] The tax levy and  influence the effective circulation of the revenue optimization. For a long time, the research of the tax optimization has ignored the factors of the levy and management of tax. This thesis analysis the optimization of the tax collection and management from the perspective of the theory and practice of China, and reflects on the specific situation, problems and measures of the revenue optimization.[Key Words] The tax levy and management, the revenue optimization theory