《税收征管法》修订的重要法律问题

Important Legal Issues in Amending the Law on the Administration of Tax Collection

《税收征管法》在十多年的实施过程中逐步暴露出一些问题,这些问题在一定程度上影响了税收征管工作的有效进行,有必要对其进行修订。《行政强制法》实施后,对税收执法提出新的挑战,也需要对《税收征管法》的有关内容做出相应的修改。

Some problems have exposed in the implementation process of the Law on the Administration of Tax Collection over 10 years.These problems to some extent,affect the tax collection.It is necessary to revise the Law on the Administration of Tax Collection.At the same time,the implementation of Administrative enforcement law proposes new challenges to tax enforcement,also needing to amend the Law on the Administration of Tax Collection.This article probes some important legal issues about amending the Law on the Administration of Tax Collection,and putting forward the corresponding train of thought,for reference.