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在新世纪第一个春天到来之际，九届全国人大常委会第21次会议于2001年4月28日通过了《中华人民共和国税收征收管理法（修正案）》（以下简称新《税收征管法》）。国家主席江泽民签署第49号主席令，决定新《税收征管法》从2001年5月1日起开始实施。这是我国税收工作的一件大事，
On the occasion of the first spring of the new century, the 21st meeting of the Ninth NPC Standing Committee passed the “Tax Administration Law of the People’s Republic of China (Amendment)” on April 28, 2001 (hereinafter referred to as the “New Tax Collection and Management law”). President Jiang Zemin signed Chairman Order No. 49 and decided that the new Tax Administration Law will come into effect on May 1, 2001. This is a major event in our tax work,