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新《征管法》的溯及力,是指新《征管法》溯及既往的效力,即新法颁布施行后,对其生效前发生的事件和行为是否适用的问题。如果适用,新法就有溯及力;如果不适用,新法就没有溯及力。新《征管法》原则上采取了“从旧原则”,并在第九十二条和九十四条中规定:本法自2001年5月1日起施行。本法施行前颁布的税收法律与本法有不同规定的,适用本法规定。原则上明确了新《征管法》没有溯及既往的效力,但由于新《征管法》是在原《征管法》的基础上修订而来的,在新旧《征管法》衔接问题上,也涉及到溯及力的问题,为更好地解决执
The retrospective strength of the new Law on Administration refers to the retrospective effect of the new Law on Administration, which is the question of whether or not the events and acts that took place after the promulgation of the new law took effect. The new law, if applicable, has retroactivity; if not, the new law does not have retroactivity. In principle, the new “Tax Administration Law” adopts the “old principle” and stipulates in Articles 92 and 94 that this Law shall come into force on May 1, 2001. The tax laws promulgated before the implementation of this law have different provisions with this Law, the provisions of this Law shall apply. In principle, it is clear that there is no retrospective effect of the new Tax Administration Law. However, since the new Tax Administration Law was revised on the basis of the former Tax Administration Law, it also involves Retroactive problem, in order to better solve the problem