《中华人民共和国税收征收管理法》已于四月二十八日由九届全国人大常委会第二十一次会议修订通过并于五月一日起开始施行。这是税收工作的一件大事，标志着依法治税迈上了一个新台阶。《征管法》是税收征管的基本法律，是税务机关依法行政的重要依据，涉及到基层税收征管的方? The Law of the People’s Republic of China on the Administration of Tax Collection was amended and approved by the 21st Session of the Ninth National People’s Congress Standing Committee on April 28 and will come into effect on May 1. This is a major event in taxation work, marking a new stage in tax administration according to law. “Tax Collection and Administration Law” is the basic law of tax collection and administration and an important basis for the administration of taxation according to law, involving the tax collection and administration at the grassroots level.