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本刊从今年第1期起,开辟“《征管法》学习讲座”专栏,主要根据《中华人民共和国税收征收管理法》的有关规定,分期介绍说收征收管理各个环节的基本操作程序,旨在帮助征约双方加深对《征管法》的学习和理解,以提高纳税人依法纳税的自觉性,强化税务机关执法权,更好地为改革、开放服务,为发展社会主义市场经济服务。本专栏共分12讲,分别为:建设科学严密的税收征收管理体系、怎样办理税务登记、纳税申报是纳税人应尽的义务、税款征收（上、中、下）、税务检查、法律责任的一般规定、查处偷抗税的规定、税务行政复议、税务行政诉讼等。
Since the first issue of this year, this magazine has opened the column of “Seminar on Levy of Tax Collection Law”, which is mainly based on the relevant provisions of the “Law of the People’s Republic of China on Tax Collection and Administration,” and introduces in phases the basic operational procedures for collection and management of levy collection. Help both parties deepen their study and understanding of the Law on Tax Collection in order to raise taxpayers’ awareness of paying taxes in accordance with the law, strengthen the power of law enforcement by the tax authorities, better serve the reform and opening up and serve the development of the socialist market economy. The column is divided into 12 chapters, namely: building a scientific and rigorous tax collection management system, how to apply for tax registration, tax returns are the obligations of taxpayers, tax collection (tax, tax inspection, legal responsibility The general provisions, investigate and deal with the provisions of stolen tax, tax administrative reconsideration, tax administrative litigation.