新《中华人民共和国税收征收管理法实施细则》（以下简称新《实施细则》）的颁布与实施，为税务系统全面贯彻落实新时期治税工作方针提供了良好契机。新《实施细则》对新《征管法》进行了进一步的量化、细化和补充，最大程度地保证了税收征管措施的合法性、合理性、可行性和前? The promulgation and implementation of the “Implementation Rules of the PRC Tax Collection Administration Law” (hereinafter referred to as the “New Implementation Rules”) provide a good opportunity for the taxation system to fully implement the guidelines for tax administration in the new period. The new Implementing Rules further quantify, refine and supplement the new Tax Administration Law, ensuring the legitimacy, rationality, feasibility and pre-tax of tax collection and management measures to the greatest extent.