新的《中华人民共和国税收征收管理法》（以下简称《税收征管法》）已由全国人大常委会第二十一次会议于２００１年４月２８日修订通过，修订后的《税收征管法》已从２００１年５月１日起施行。笔者对修订后《税收征管法》与原《税收征管法》进行了对照，现就税收征纳双方各自? The new Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) was revised and passed by the Twenty-first Meeting of the Standing Committee of the National People’s Congress on April 28, 2001, and the revised Tax Administration Law Since May 1, 2001 shall come into force. The author of the revised “Tax Administration Law” and the original “Tax Administration Law” were compared, and now on both tax collection levy?