2001年4月28日,九届全国人民代表大会常务委员会第21次会议以130票赞成、1票反对、6票弃权,表决通过了《中华人民共和国税收征收管理法(修订案)》(以下简称新征管法),并于当年5月1日起施行。新征管法在修订过程中,几经波折,全国人大常委会先后进行了四审,广泛听取了各方意见,修 On April 28, 2001, the 21st meeting of the Standing Committee of the Ninth National People's Congress passed the Tax Administration Law of the People's Republic of China (Amendment) by the vote of 130 votes in favor, 1 against and 6 abstentions (the following Referred to as the new collection of law), and in May 1 that year will come into effect. In the process of revision, the new collection and management law has been subject to twists and turns and the Standing Committee of the National People's Congress has conducted the fourth trial one after another, extensively listening to the opinions of all parties