记者：这次新征管法修改、增加了不少新的条款，其中对税务机关的行政行为作了进一步的规范和明确，主要包含哪些内容？ 陈滨：新征管法修改涉及税务机关行政行为的条款顶多，达３０余条，与原征管法相比，新法赋予和强化了税务机关的执法手段，进一步明确了税务机关执法主体的 Reporter: This new law on tax collection and control has added a lot of new articles. Among them, the administrative acts of the tax authorities have been further regulated and clarified, and what are the major contents? Chen Bin: The new tax collection and management reform involves the tax authorities administrative provisions at most, up to more than 30 articles, compared with the original collection and management law, the new law gives and strengthens the tax authorities law enforcement means to further clarify the tax authorities law enforcement subject