On November 6, the draft revision of the Tax Collection Administration Law was published in full after initial review by the 25th session of the 14th National People's Congress Standing Committee to solicit comments from the public. According to reports, the current tax collection and administration law was introduced in 1992 and completely revised in 2001. It has been 25 years since then, and the problem of incompatibility with collection practices is becoming more and more prominent, and there is an urgent need for revision. The revised draft consists of 6 chapters and 100 articles, adding 13 articles, deleting 7 articles, and amending 75 articles to the current tax collection and administration law. The chapter settings maintain the basic structure of the current tax collection and administration law. This revision focuses on implementing the decisions and arrangements of the Party Central Committee and the State Council, fully adapting to the development needs of the new economy and new business formats, better implementing tax legal principles, connecting with new tax system reforms such as personal income tax, consolidating and expanding the results of tax collection and administration reform. It not only highlights safeguarding national tax security, but also focuses on maintaining the rule of law and fair economic and tax order, and the protection of taxpayers' legal rights and interests throughout the entire system design chain, further creating a fair, transparent and predictable development environment for business entities, especially taxpayers that operate in compliance.

On November 6, the draft revision of the Tax Collection Administration Law was published in full after initial review by the 25th session of the 14th National People's Congress Standing Committee to solicit comments from the public. According to reports, the current tax collection and administration law was introduced in 1992 and completely revised in 2001. It has been 25 years since then, and the problem of incompatibility with collection practices is becoming more and more prominent, and there is an urgent need for revision. The revised draft consists of 6 chapters and 100 articles, adding 13 articles, deleting 7 articles, and amending 75 articles to the current tax collection and administration law. The chapter settings maintain the basic structure of the current tax collection and administration law. This revision focuses on implementing the decisions and arrangements of the Party Central Committee and the State Council, fully adapting to the development needs of the new economy and new business formats, better implementing tax legal principles, connecting with new tax system reforms such as personal income tax, consolidating and expanding the results of tax collection and administration reform. It not only highlights safeguarding national tax security, but also focuses on maintaining the rule of law and fair economic and tax order, and the protection of taxpayers' legal rights and interests throughout the entire system design chain, further creating a fair, transparent and predictable development environment for business entities, especially taxpayers that operate in compliance.