新修订的《税收征收管理法》（以下简称《征管法》），是适应社会主义市场经济不断完善和迎接即将加入WTO和国际经济接轨的需要，而制定的一部税收程序法，是我国税收法制建设的又一个里程碑。对实现依法治税、规范税收执法行为和为我们目前正在进行的征管改革、税收信息化建设 The newly revised Law on the Administration of Tax Collection (hereinafter referred to as the Law on Tax Administration) is a tax procedural law formulated to meet the needs of the socialist market economy to continuously improve and meet the requirements of joining the WTO and the international economy. It is a tax revenue law of our country Another milestone in the legal system. To realize the tax according to law, standardize tax law enforcement behavior and for our ongoing reform of tax collection, tax information construction