《税收征管法》是调整税收征纳关系、做好税收工作的基本法律,完善《税收征管法》是推进国家治理体系和治理能力现代化的重要内容。随着改革开放和财税体制改革的不断深化,税收环境发生了深刻变化。作为税制改革支撑的《税收征管法》亟需修订,以更好地适应经济形势和社会环境发展要求。带着这个话题,本刊记者采访了参加“两会”的全国政协委员、国家税务总局副局长、中国注册税务师协会会长宋兰。 The Law on the Administration of Tax Collection is the basic law for adjusting tax collection and administration and doing a good job in tax collection. Perfecting the Tax Collection and Administration Law is an important part of promoting the modernization of the state administration system and governance capacity. With the deepening of reform and opening up and the fiscal and taxation system reform, the taxation environment has undergone profound changes. The Tax Administration Law, which is supported by the tax reform, needs to be revised urgently so as to better meet the requirements of economic development and social environment. With this topic, our correspondents interviewed members of the CPPCC National Committee who participated in the “two sessions”, deputy director of the State Administration of Taxation, and Song Lan, president of the Chinese Association of Certified Tax Agents.