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》），弥补和堵塞了原《征管法》在执法实践中暴露的不足和漏洞，对于规范税务机关的执法行为，防范和打击涉税违法行为，整顿规范市场经济秩序，进一步保护纳税人的合法权益，促进经济发展和社会进步，皆具有十 The newly revised Law of the People’s Republic of China on Tax Collection and Collection (hereinafter referred to as the “New Collection and Management Law”) has remedied and blocked the deficiencies and loopholes exposed by the “Collection and Management Law” in the practice of law enforcement and is of great use in regulating the law enforcement actions of the tax authorities And crack down on tax-related violations, rectify and standardize the market economic order, further protect the legitimate rights and interests of taxpayers and promote economic development and social progress, all with ten