The regulation sets a positive model in state tax collection while it leaves room for improvement owing to its own inadequacy and its interactive relations with other laws and legal systems.

• 新规定对于保障国家税收收入将起到积极的规范作用,但应看到仍存在法律规定的不足及与其他法律制度的融合问题,需要进一步加以完善。