新修订的《中华人民共和国税收征收管理法》（以下简称《税收征管法》）己于４月２８日经九届全国人大常委会第２１次会议审议通过，并于２００１年５月１日起施行。新征管法的颁布标志着我国适应社会主义市场经济的税收法律制度得到进一步完善，依法治税又迈向一个新台阶。新 The newly revised Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Tax Administration Law”) was approved by the 21st meeting of the Ninth NPC Standing Committee on April 28 and passed on May 1, 2001 Execution. The promulgation of the new tax collection and administration law marks the further improvement of the tax legal system that is adapted to the socialist market economy in our country and the taxation by law has reached a new stage. new