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)及其实施细则的颁布实施是税收法制史上的一个重大突破,对于加强基层地税征管,改善税收管理环境,保障地方税收收入,促进地方税收征管法制化、科学化、规范化,正在发挥着十分重要的作用。 The newly revised Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law of the People’s Republic of China on Tax Collection and Management”) and the promulgation and implementation of its implementing rules are a major breakthrough in the history of tax law and are of great significance in strengthening the tax collection and management at the grassroots level, improving the tax administration environment, , To promote the local tax collection and management of the legal, scientific and standardized, is playing a very important role.