2001年4月28日是值得庆贺的日子,也就在这一天,新《中华人民共和国税收征收管理法》(以下简称新征管法)在九届全国人大常委会第二十二次会议上以高票获得通过。可以说,历时近5年的共同努力,终于有了结果。《税收征管法》是我国第一部税收征管程序法,它自1992年9月4日七届人大常委会第二十七次会议通过 April 28, 2001 is a day worth celebrating. It is also on this day that the new Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “New Tax Administration Law”) was adopted at the 22nd meeting of the Standing Committee of the Ninth National People’s Congress High ticket was passed. It can be said that the last five years of joint efforts have finally come to an end. The Tax Administration Law is China’s first tax collection and management procedure law. It has passed the 27th meeting of the Seventh National People’s Congress on September 4, 1992