新《征管法》全面地贯彻了“三个代表”重要思想和依法治国的基本方略,从法律上明确和巩固了我国社会经济变革中税制改革的一系列成果,为“加强征管、堵塞漏洞、清缴欠税、惩治腐败”提供了法律保障。新《征管法》在法律的适用范围、执法主体、税源监控、发票管理、欠税清缴、法律责任、纳税人权益保护和对税务机关执法监督等方面有许多新的重大突破。它的颁布实施,为增强税务机关执法刚性,提高纳税人的纳税意识。保护纳税人的合法权益,推动税收管理的 The new Law on Tax Collection comprehensively implemented the important thinking of the “Three Represents” and the basic strategy of governing the country according to law, clarified and consolidated the series of achievements of the tax reform in the social and economic reform in China legally, Pay taxes owed, punish corruption "provides legal protection. The new Law on Administration of Tax Collection has many new major breakthroughs in the scope of application of law, law enforcement authorities, monitoring of tax sources, management of invoices, settlement of debts, legal responsibilities, protection of taxpayers’ rights and interests, and supervision of tax authorities. Its promulgation and implementation, in order to enhance the rigidity of law enforcement by the tax authorities and raise taxpayers’ tax awareness. Protect the legitimate rights and interests of taxpayers and promote tax administration