各省、自治区、直辖市和计划单列市国家税务局、地方税务局:九届全国人大常委会第21次会议于2001年4月28日通过了《中华人民共和国税收征收管理法(修正案)》(以下简称新《征管法》),并从2001年5月1日起施行。新《征管法》的修订颁布实施,对于加强税收征管,规范税收征收和缴纳行为,保障国家税收收入,保护纳税人的合法权益,促进经济和社会发展,进一步推进依法治税,具有十分重要的意义。各级税务机关要认真学习领会新《征管法》的精神和实质,严格按照新《征管法》的规定贯彻实施,依法行政。根据新《征管法》的规定,从2001年5月1日起,税收征 Provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: State Administration of Taxation and Local Taxation Bureau: At the 21st meeting of the Standing Committee of the Ninth National People’s Congress on April 28, 2001, the “Administrative Law of the People’s Republic of China on Tax Collection and Collection (Amendment)” Hereinafter referred to as the new “Tax Administration Law”), and from May 1, 2001 shall come into force. The promulgation and implementation of the new “Tax Administration Law” promulgated and enforced will be very important for strengthening tax collection and administration, standardizing tax collection and payment, safeguarding state tax revenue, protecting the legitimate rights and interests of taxpayers, promoting economic and social development, and further promoting tax administration according to law significance. The tax authorities at all levels should conscientiously study and understand the spirit and essence of the new “Tax Collection Law,” and strictly implement the provisions of the new “Collection and Management Law” and administer affairs according to law. According to the new “collection and management law,” from May 1, 2001 onwards, the tax collection