《中华人民共和国税收征收管理法》已由全国七届人大常委会审议通过,并从1993年1月1日起正式施行了。它的颁布是我国税收法制建设的重大突破,为依法治税提供了法律保障。税收是国家组织财政收人的主要来源和宏观调控经济的重要杠杆。目前由税务机关组织的收入已占整个财政收入的90%以上,税收直接参与国民收入的分配和再分配,已广泛介入社会经济的各个领域,处于 The Law of the People’s Republic of China on the Administration of Tax Collection has been passed by the Standing Committee of the Seventh National People’s Congress and came into effect on January 1, 1993. Its promulgation is a major breakthrough in the construction of China’s taxation legal system and provides legal protection for the tax administration in accordance with the law. Tax revenue is the main source of revenue for state organizations and an important lever for macroeconomic regulation and control. At present, the revenue organized by the taxation agencies has accounted for more than 90% of the entire fiscal revenue. Taxation directly participates in the distribution and redistribution of national income and has been widely involved in various fields of social economy,