关于修改《税收征管法》的几点思考

Thought about Amending the "Tax Administration Law"

我国的《税收征管法》经过了两次修改,增加和修改了很多规定,大大丰富了我国税收法律制度的内容,但是它还有许多地方需要修改和完善。现行的《税收征管法》扮演着实质税收基本法的角色,从宏观上在立法基本原则和纳税双方权利义务及责任等方面都有待于进一步的完善。

After two modify,China s ＂Tax Levy and Management Law＂ has greatly enriched the content of the legal system of China s tax revenue,but it also has many places need to modify and improve.