九届全国人大常委会第21次会议审议通过了《中华人民共和国税收征收管理法(修订案)》,并于2001年5月1日起施行。这是我国税收法制建设史上的一件大事,是依法治国、依法治税方略在税收征收管理中的具体落实。新《征管法》的颁布与实施,对于加强税收征收管理,完善税务机关执法手段,保障国家税收收入,保护纳税人的合法权益,规范税收执法行为将起到重要的作用,对于进一步推进依法治税,规范市场经济秩序,促进经济发展和社会进步具有十分重要的意义。税收征管法于1992年9月4日由七届人大常委会批准,1993年1月1日开始实施。1995年2月28日 The 21st Session of the Ninth National People’s Congress examined and adopted the Law of the People’s Republic of China on the Administration of Tax Collection (Amendment) and came into force on May 1, 2001. This is an important event in the history of China’s tax revenue legal system construction and is the concrete implementation of the tax administration in accordance with the principle of governing the country according to law and in accordance with the law. The promulgation and implementation of the new “Tax Administration Law” will play an important role in strengthening the management of tax collection, perfecting the means of law enforcement by the tax authorities, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and standardizing tax law enforcement activities, Taxation, standardizing the market economic order and promoting economic development and social progress are of great significance. The Tax Administration Law was approved by the Standing Committee of the Seventh National People’s Congress on September 4, 1992 and came into effect on January 1, 1993. February 28, 1995