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《行政强制法》施行后,对税收执法将产生长久而深远的影响,《行政强制法》规定的一系列新制度对税收执法诸多方面都提出了新要求。本文以实际工作需要为视角,详细解读了《行政强制法》对税务行政行为的具体规范。
After the implementation of the “Administrative Enforcement Law”, it will have long-term and far-reaching effects on the enforcement of tax revenue. A series of new systems stipulated in the “Administrative Enforcement Law” have set new requirements on many aspects of taxation law enforcement. Based on the needs of practical work, this paper explains in detail the specific norms of the Administrative Enforcement Law on tax administration.