税收征管法是指调整税收征收与管理过程中所发生的社会关系的法律规范的总称。包括国家权力机关制定的税收征管法律、国家权力机关授权行政机关制定的税收征管行政法规和有关税收征管的规章制度等。
税收征管法(the Law on the Administration of Tax Collection)
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...制度；税收征管法 [gap=609] right of rescission; tax creditors’ right; the right of rescission on taxation; taxation law ...
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... controlling tax by law 依法治税 Tax Administration Law 税收征管法 tax accounting law 纳税影响会计法 ...
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中华人民共和国税收征收管理法 Law of the People's Republic of China on the Administration of Tax Collection ; Law of the People’s Republic of China on the Administration of Tax Collection
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我国新的税收征管法进一步强化了为纳税人服务的观念。
The new law of the tax levy and administration has strengthened the view to serve the taxpayer.
我国新的税收征管法进一步强化了为纳税人服务的观念。
Taxation should focus on how to serve well the taxpayer on the prerequisite of "tax payment in law".
我国现行税收征管法还没有实际规制电子商务税收征管的法律规范。
Our country's present Law of tax collection and management does not have related rules for the collection and management of electronic commerce tax.
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