按照建立现代税收征管制度的目标推动税收征管法修订为推动税收征管制度的改革与完善,根据全国人大常委会的立法规划和要求,国家税务总局于2008年启动了新一轮税收征管法修订工作。经过近五年的调研、考察、起草和论证,修订工作取得了重大进展,特别在围绕税收征管法立法架构的调整、重点立法问题的确定、国外立法例的借鉴、条文规则的起草等具体立法问题 In accordance with the objective of establishing a modern tax collection and administration system to promote the reform of the tax collection and administration system In order to promote the reform and improvement of the collection and administration of tax revenue, the State Administration of Taxation launched a new round of tax collection and administration revision in 2008 in accordance with the legislative plans and requirements of the NPC Standing Committee . After nearly five years of research, investigation, drafting and demonstration, the revision has made significant progress. In particular, the legislative framework around the tax collection and management changes, the establishment of key legislative issues, reference to foreign legislative cases and the drafting of rules and regulations and other specific legislation problem