作为国家税收征管的程序法，《中华人民共和国税收征收管理法》（以下简称《征管法》）早在 1992年 9月 4日就获得了七届人大常委会第二十七次会议审议通过，于 1993年 1月 1日施行； 1995年 2月 28日，八届人大常委会第十二次会议对增值税发票条款作了修订。 2001年 4月 28日，作了 90余处修改的新的征管法获得九届人大常委会第二十一次会议审议通过 As the procedural law of state tax collection and administration, “The People’s Republic of China Administration of Tax Collection and Administration (hereinafter referred to as the” Tax Collection and Management Law ") was approved by the 27th meeting of the Seventh National People’s Congress as early as September 4, 1992, Was implemented on January 1, 1993; on February 28, 1995, the Twelfth Meeting of the Standing Committee of the Eighth National People’s Congress amended the terms of the VAT invoice. On April 28, 2001, more than 90 changes were made to the new collection and management law which was approved at the 21st meeting of the Ninth NPC Standing Committee