4月 28日，纳税人和征税人都非常关注的《中华人民共和国税 收征收管理法》 (以下简称《征管法》 )的重新修订终于通过了全国人大常委会的审议，由江泽民主度签署颁布。据全国人大有关人士说，一般法律经过三次审议就能通过，但《征管法》在两年时间历经四次审议方才得以通过， On April 28, the revising of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”), which both taxpayers and tax collectors are greatly concerned with, has finally been deliberated by the Standing Committee of the National People’s Congress and signed by Jiang Zemin Promulgated According to a source from the NPC, the general law can be passed after three deliberations, but the “Law on the Administration of Tax Collection” was passed after four deliberations in two years,