《中华人民共和国税收征收管理法》修订案的通过，为我国税收法制建设打开了新的一页。修订后的征管法第八条规定：“纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规、政策的规定以及与纳税程序有关的情况，纳税人、扣缴义务人有权要求税务机关为纳税人、扣缴义 The passage of the amendment to the Law of the People’s Republic of China on the Administration of Tax Collection opens a new page for the tax legal system in our country. Article 8 of the revised Tax Administration Law stipulates: "Taxpayers and withholding agents have the right to understand with the tax authorities the provisions of state tax laws, administrative regulations and policies as well as the relevant tax procedures. Taxpayers and withholding agents have Right to request tax authorities as taxpayers, withholding justice