新修订的《中华人民共和国税收征收管理法实施细则》（以下简称实施细则）共有113个条款，对原实施细则修改了60个条款。修订后的新征管法实施细则主要体现了6个方面的特点：一、税收征管中长期未能解决的重大难点问题得以突破修订后的实施细则，对一些难以具体操作的税收征管? The newly revised “Regulations of the People's Republic of China on the Administration of Tax Collection and Management (hereinafter referred to as the” Detailed Rules for Implementation) have a total of 113 clauses and 60 clauses revised to the original implementation rules. The revised implementation rules of the new collection and management mainly embodies the characteristics of six aspects: First, the tax administration in the long-term unsolved major problems to break through the revised implementation details, the tax administration is difficult for some specific operations?