２００１年４月２８日第九届全国 人民代表大会常务委员会第二十一次会议通过了新修订的《中华人民共和国税收征收管理法》（以下简称新征管法）。这是税收法制史上的一件大事。新征管法集中体现了加强、规范税收征收和缴纳行为，保障国家税收收入，维护纳税人合法权利，促进经 On April 28, 2001, the 21st Session of the Standing Committee of the Ninth National People’s Congress passed the newly revised Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “New Tax Collection and Management Law”). This is a major event in the history of tax law. The new law of tax collection embodies the strengthening, standardizing the tax collection and payment behavior, safeguarding the national tax revenue, safeguarding the legitimate rights of taxpayers, and promoting economic