新《税收征管法》业经有权极关颁布施行。为便于读者学习理解，山东省国税局征管处与本社联合在“咨询台”刊出《新＜税收征管法＞ ，对其中的重点、难点以及当前征管实践中有关具体问题以问答的形式进行讲解。本《问答》共分六部分，请注意收阅。 The new “Tax Administration Law” has the power to promulgate the implementation of the law. In order to facilitate the readers to understand, the Tax Administration of Shandong Province, the IRS and the agency jointly published in the “Information Desk,” “New Tax Administration Law,” on which the key and difficult problems and the current collection and management of specific issues in the form of question and answer to explain . The “question and answer” is divided into six parts, please note that admission.