新的《税收征管法》及其实施细则实行三年来,基本实现了当初立法时提出的“加强征管、堵塞漏洞、惩治腐败、清缴欠税”的治税思想和要求,对税收征管活动的全过程进行了具体规范,确保了税收征管措施的合法性、合理性、可行性和前瞻性,加快了我国税收征管的科学发展。但是在这个 In the three years since the implementation of the new Tax Administration Law and its implementing regulations, the idea and requirements of tax administration for “strengthening the collection and management of the land, blocking the loopholes, punishing corruption and paying taxes in arrogance” put forward in the original legislation were basically fulfilled, and the tax collection and administration activities The whole process of the specific norms to ensure that the tax collection and management measures legality, rationality, feasibility and forward-looking, and speeding up the tax collection and management of China’s scientific development. But in this