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今年4月26日,经九届全国人大常委会第21次会议审议通过,新的税收征管法从5月l日开始实施。这是我国加强法制建设的一个重要步骤,更是税收法制建设史上的一个重大突破。它必将有力推动我国税收工作在法制的轨道上健康发展。 贯彻依法治国基本方略,建立完善的社会主义
On April 26 this year, the 21st session of the Ninth National People’s Congress examined and approved the new tax collection and administration law from May 1 to come into operation. This is an important step in strengthening the legal system in our country and a major breakthrough in the history of taxation and legal system construction. It will surely promote the healthy development of our taxation work on the track of the legal system. Carry out the basic strategy of governing the country according to law and establish sound socialism