２００１年４月２８日《中华人民 共和国税收征收管理法》（以下简称新《征管法》）正式审议通过，并于２００１年５月１日施行。实施新《征管法》，纳税人的纳税风险增大 新《征管法》在保护纳税人合法权益和纳税人依法享有权利方面，在规范和明确税务机关行政行为方面增加了 April 28, 2001 “People’s Republic of China Tax Collection and Administration Law” (hereinafter referred to as the new “Tax Administration Law”) formally reviewed and passed, and in May 1, 2001 shall come into effect. The implementation of the new “Tax Administration Law”, the taxpayer’s tax risk increases New “Tax Administration Law” in protecting the legitimate rights and interests of taxpayers and taxpayers enjoy the rights according to law, in regulating and clarifying administrative acts of the tax authorities increased