新《税收征管法》适应了我国社会主义市场经济的发展规律，更加规范了征纳双方的权利和义务，增加了较多保障纳税人合法权益的条款，加大了对偷逃骗税等违法行为的打击力度，更有利于保障国家税收。从税务检查的角度看，新法扩大了税务检查的权力，加大了对偷骗抗税和税务违章? The new Law on Tax Collection and Administration accords with the law of development of the socialist market economy in our country, further standardizing the rights and obligations of both parties, adding more articles that safeguard the legitimate rights and interests of taxpayers, and increasing the number of illegal acts such as tax evasion and fraud Behaviors of the crackdown, but also more conducive to safeguarding national tax revenue. From the tax inspection point of view, the new law has expanded the power of tax inspection, increased the tax fraud and tax fraud?