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《中华人民共和国税收征收管理法》是我国第一部税收征管程序法，２００１年４月２８日由九届人大常委会第二十一次会议修订通过，新法已于２００１年５月１日起施行。这是自１９９２年９月４日由七届人大常委会第二十七次会议通过以来的第二次修改。这次的修改进一步明确了税务机关执法主体的地位，突出了规范税务机关行政行为的要求，大量增加了保护纳税人合法权益和依法享有权利的内容和条款，对有关部门协税的法律责任也作了规定，并第一次在法律中提出了税收现代化建设的要求，进一步完善了我国税收征管的法律制度，是我国税收法制建设史上的一个重大突破。新法颁布之后，受到了社会各界的密切关注。本刊特刊发以下这组文章，以飨读者。
The Law of the People’s Republic of China on Tax Collection and Collection is the first tax collection and management law in China. It was revised and adopted at the 21st meeting of the Ninth NPC on April 28, 2001 and the new law was passed on May 1, 2001 Execution. This is the second amendment since September 27, 1992, adopted by the 27th meeting of the Standing Committee of the Seventh National People’s Congress. This amendment further clarified the status of law enforcement bodies of the tax authorities, highlighted the requirements for standardizing the administrative behaviors of the tax authorities, substantially increased the contents and clauses of protecting the legitimate rights and interests of taxpayers and enjoying rights according to law, For the first time raised the requirements of the modernization of taxation in the law and further perfected the legal system of tax collection and administration in our country. This is a major breakthrough in the history of taxation and legal system construction in our country. After the promulgation of the new law, it has been closely watched by all sectors of society. This issue of special issue of the following group of articles to readers.