修订后的《税收征管法》的颁布实施是我国税收法制建设史上的一件大事，它对于加强税收征管，规范征纳行为，保障国家税收收入，切实保护纳税人的合法权益等，都将起到重要作用。新征管法与修订前相比，在许多方面实现了重大突破，第一个显著的特点是对税务干部依法征税的要求 The promulgation and implementation of the revised “Tax Administration Law” is a major event in the history of the tax legal system in our country. It will all play an important role in strengthening tax collection and administration, standardizing the tax collection, safeguarding state tax revenue, and earnestly protecting the legitimate rights and interests of taxpayers. To the important role. The new tax collection law has achieved a major breakthrough in many aspects compared with the pre-revision period. The first notable feature is the requirement that tax officials tax the tax according to law