新 的税收征管法及其实施细则分别自2001年5月和2002年10月颁布实施以来,在推进依法治税,规范税收征收和缴纳行为,保障国家税收收入、保护纳税人合法权益等方面起到了十分重要的作用。但是,随着各级税务机关执法力度不断加大和征管改革的不断深化,在新征管法及其实施细则执行 Since the new Tax Administration Law and its implementing rules were promulgated in May 2001 and October 2002, respectively, they have played an important role in promoting tax administration according to law, standardizing tax collection and payment, safeguarding state tax revenue and protecting the legitimate rights and interests of taxpayers To a very important role. However, with the tax authorities at all levels continue to increase law enforcement efforts and the continuous deepening of the reform of collection and administration, the implementation of the new Tax Collection and Implementation Rules