[The revised draft of the Tax Collection and Management Law is open to the public for comments] On November 6, the full text of the revised draft of the Tax Collection and Management Law was released for public comment after the 25th meeting of the Standing Committee of the 14th National People's Congress for the first time. According to reports, the current tax collection and administration law was promulgated in 1992 and comprehensively revised in 2001. It has been 25 years since then. The problem of incompatibility with collection practices has become increasingly prominent, and revision is urgently needed. The revised draft has six chapters and 100 articles in total. Compared with the current Tax Collection and Administration Law, 13 new articles have been added, 7 articles have been deleted, and 75 articles have been modified. The chapter setting maintains the basic structure of the current Tax Collection and Administration Law. This revision focuses on the implementation of the decisions and arrangements of the Party Central Committee and the State Council, fully adapts to the development needs of the new economy and new business formats, better implements the legal principle of taxation, docks with the reform of new tax systems such as personal income tax, consolidates and expands the results of tax collection and administration reform, not only highlights the protection of national tax security, but also focuses on maintaining a fair economic and tax order under the rule of law, and integrates the protection of taxpayers' legitimate rights and interests throughout the entire chain of system design to further create a fair, transparent and predictable development environment for the majority of business entities, especially taxpayers operating in compliance with regulations. On the one hand, the revised draft pays more attention to protecting the legitimate rights and interests of taxpayers, setting a two-time cap limit on late payment fees, and increasing the circumstances in which additional taxes are exempted; it cancels the provisions on tax clearance before reconsideration, and no longer requires paying taxes or providing guarantees as a prerequisite for taxpayers to file for administrative reconsideration, which better protects taxpayers' exercise of administrative relief rights. On the other hand, the revised draft pays more attention to standardizing tax law enforcement behavior, further clarifies the requirements for tax authorities to perform their duties in accordance with the law, improves tax recovery measures and legal liability-related regulations, and promotes strict, standardized, fair and civilized law enforcement. For example, different penalty ranges are set for tax evasion, tax evasion that does not constitute tax evasion but results in underpayment of taxes, and tax evasion that does not result in underpayment of taxes, reflecting the principle of proportionate punishment. The revised draft fully adapts to the new development situation of the digital economy and clarifies that Internet platform companies should handle tax declarations and other tax-related matters for relevant operators and employees within the platform in accordance with regulations to promote the sustainable and healthy development of new economies and new business formats. At the same time, the revised draft focuses on the connection with existing laws such as the Criminal Law Amendment and the Civil Code, clarifies the standards for legal application, and reduces tax-related enforcement disputes, which is conducive to further improving legal certainty, stabilizing market expectations, and helping to promote the construction of a unified national market. At present, the revised draft has been published on the National People's Congress website. The public can directly log on to the National People's Congress website to view the full text of the draft and submit comments online within the deadline. They can also send their comments to the Legal Affairs Committee of the Standing Committee of the National People's Congress. (Xinhua News Agency)