法律的生命在于被正确地贯彻执行，税法也是如此。2001年5月1日 新《征管法》颁布实施后，大大提高了税法的严谨性。2002年新《征管法实施细则》也出台了，它对新《征管法》实施中的各种问题作出比较全面具体的规定，将使税务部门以前执法过程中碰到的一些问题得以解决。但笔者 The law's life is to be properly implemented, as is the tax code. After the promulgation and implementation of the new “Tax Collection Law” on May 1, 2001, the rigor of tax law was greatly raised. The new Implementing Regulations for the Law on the Administration of Tax Collection was also promulgated in 2002. It provides more comprehensive and specific provisions on various issues in the implementation of the new Law on the Administration of Tax Collection and will solve some of the problems encountered by the taxation authorities in the course of law enforcement in the past. But the author