现行《中华人民共和国税收征收管理法》 (以下简称《征管法》 )统一了内外税收征管制度，提高了法律规范效力级次，而且在税收立法权、行政执法权以及对纳税人合法权益的保护等方面都有较大的进步和突破。但随着市场经济的飞速发展和税收环境的不断变化，《征管法》暴露出自身 The current Law of the People’s Republic of China on Tax Collection and Collection (hereinafter referred to as “Collection and Management Law”) unifies the internal and external tax collection and administration system, raising the level of legal norms and effectiveness, and in the tax legislative and administrative enforcement powers and the protection of the legitimate rights and interests of taxpayers Etc. have made great progress and breakthroughs. However, with the rapid development of the market economy and the constant changes in the tax environment, the “Law on the Administration of Tax Collection” exposes itself