《征管法》实施已九年多的时间了，税收法制状况仍然没有根本好转。要规范财税体制，加强税法教育，加大税收征管力度，建立税收征管体系，改善征管工作条件，是当前国家经济运行中的重中之重。下面就《征管法》中规定的税务登记、纳税申报、税款征收、税收法律责任及税务行政 The “Tax Administration Law” has been implemented for more than nine years, and the legal status of the tax administration has not been fundamentally improved. To standardize the fiscal and taxation system, strengthen tax education, increase tax collection and management, establish a tax collection and management system and improve the working conditions for collection and administration are the most important tasks in the current national economic operation. Following the “Tax Administration Law” provided in the tax registration, tax returns, tax collection, tax legal responsibility and tax administration