税收征管法是税法的重要组成部分，体现了法律和税收的密切关系，反映了税法的特性。随着经济体制改革特别是财税体制改革的深化，我国的税收征管法从无到有，逐步趋于完善。1986年4月21日，国务院发布了《中华人民共和国税收征收管理暂行条例》，把分散在各个税种法规中有关税 Tax collection law is an important part of the tax law, reflecting the close relationship between law and tax, reflecting the characteristics of tax law. With the reform of the economic system, especially the reform of the fiscal and taxation system, the tax collection and administration law in our country has grown from nothing to gradually perfect. April 21, 1986, the State Council promulgated the “Provisional Regulations of the People's Republic of China on Tax Collection and Administration”, scattered in various tax laws and regulations related to tax