《中华人民共和国税收征收管理法》（以下简称《征管法》）自１９９３年实施以来，在保证国家税收收入，增强税收执法刚性，规范税收执法行为，促进税务机关依法行政和保护纳税人合法权益等方面发挥了重要作用。但是，随着社会主义市场经济体制的建立和新的税收征管模式逐... Since the implementation of the “Tax Administration Law of the People’s Republic of China” (hereinafter referred to as the “Tax Administration Law”) since its implementation in 1993, the tax revenue has been steadily increased. The tax revenue has been guaranteed, the tax enforcement law enforcement has been strengthened, the tax law enforcement has been regulated, Has played an important role. However, with the establishment of the socialist market economic system and the new tax collection and management model ...