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按照国务院部署，立法机关和有关部门正抓紧研究修改现行《中华人民共和国税收征收管理法》（以下简称税收征管法）。如何完善、规范税收征管法，促进税收征管法在组织税收收入和税收宏观调控等方面发挥更大的保驾护航作用，已成为当前法律界、税务并亟待解决的一个重要问题。?
In accordance with the deployment of the State Council, the legislature and relevant departments are stepping up efforts to study and amend the current “PRC Tax Collection Administration Law” (hereinafter referred to as the “Tax Administration Law”). How to improve and standardize the tax collection law and promote the tax collection and management law to play a greater escort role in organizing tax revenue and macro-control of tax has become an important issue to be solved urgently in the current legal circle and taxation. ?