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  北京注册会计师协会培训网() 税法讲义(第十三章) 燃行业未来之希望 当人才培养之责任 \* MERGEFORMAT 9 税收征收管理法第一节税收征收管理法概述一、征管法的立法目的征管法第一条规定：“为了加强税收征收管理，规范税收征收和缴纳行为，保障国家税收收入，保护纳税人的合法权益，促进经济和社会发展，制定本法。”此条规定对《征管法》的立法目的做了高度概括。二、征管法的适用范围凡依法由税务