实施于１９９３年的《税收征管法》在８年多后迎来了一次脱胎换骨的修改。４月２８日，经九届全国人大常委会第２１次会议讨论通过，决定修改后的新《征管法》５月１日正式施行。 一、税务部门执法手段进一步强化 “与原征管法相比，新法赋予和强化了税务机关的执法手段。这不 The “Tax Administration Law” implemented in 1993 ushered in a reworking revision in more than eight years. On April 28, after the discussion and approval of the 21st meeting of the Ninth National People’s Congress Standing Committee, the new “Law on the Administration of Tax Collection” decided after the revision was put into force on May 1. First, the tax authorities to further strengthen the means of law enforcement "Compared with the original collection law, the new law gives and strengthens the tax authorities law enforcement means.