经过半年多的运行，新《征管法》的优势越来越多的体现出来，各方赞扬颇多，本文也不赘述。然而，基层税务机关在实际执法时却发现它有一个“盲点”：新《征管法》第三十八条、第四十条规定税务机关可以采取的强制执行措施：“书面通知纳税人开户银行或者其他金融机构冻结纳税 After more than six months of operation, the advantages of the new Law on Tax Collection and Control have been reflected more and more, all parties applauded a lot, and this article will not go into details. However, the tax authorities at the grassroots level found that they had a “blind spot” during the actual enforcement of law: Article 38 of the new “Law on the Administration of Taxes” and Article 40 of the Tax Authorities required enforcement measures: "Inform the taxpayers’ Or other financial institutions to freeze taxes