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目前,修改现行《税收征管法》已经进入了全国人大常委的立法规划,有关部门正在对《税收征管法》进行修改.该文首先明确了修改《税收征管法》的指导思想,之后,对《税收征管法》修改过程中需要注意的几个问题进行了深入分析,并对这些问题提出了全面的政策建议.“,”Amending the ‘Administration of Tax Collection Law has been listed on the legislation schedule of NPC standing committee,and some relevant departments are engaged in the modification of the law.The paper initially clarifies the guiding theory for amending the ‘Administration of Tax Collection Law,then the issues of amending the law are thoroughly analyzed,and eventually some comprehensive policy suggestions are put forward.