目前正在酝酿的对《税收征管法》的修订，已经引起了各级税务机关和学术界的广泛关注和热烈讨论。刊登在《涉外税务》二○○○年第四期中林雄同志的“亟待修改的若干税收征管法律的问题” (以下简称林文 )即是其中的一篇力作。该文读后确实能使人受到启发，增强对修订《税收征管? The revision of the Tax Administration Law, which is currently being deliberated, has drawn wide attention and heated discussion from tax authorities and academic circles at all levels. Some of the “great questions about the law of tax collection and administration that urgently need to be amended” (hereinafter referred to as Lin Wen) published in Comrade Lin Zhongxiong, “Foreign Taxation,” No. 4, 2000, is one of the major works. After reading the article can really inspire people to enhance the revision of the "tax collection?