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为了深入贯彻党的十八届三中、四中全会精神,进一步规范税收征管行为,全面推进依法治税,推进税收治理现代化和法治化,国家税务总局制定了《全国税收征管规范(1.0)》(以下简称《征管规范(1.0)》),于2015年5月1日在全国试行。《征管规范(1.0)》以新形势下的税收征管理念和税收征管环境为背景,以国家法律法规和税务总局制定的
In order to thoroughly implement the spirit of the 3rd, 4th Plenary Session of the 18th CPC Central Committee, further standardize the tax collection and management activities, comprehensively promote the administration of tax according to law, and promote the modernization of tax administration and legalization, the State Administration of Taxation formulated the “National Regulations on Tax Collection and Management (1.0)” (Hereinafter referred to as “Collection and Management Standard (1.0)”), which will be piloted throughout the country on May 1, “Collection and Management Standards (1.0)” under the new situation of tax collection and management philosophy and tax collection environment as the background, in accordance with national laws and regulations and the State Administration of Taxation