Departmental Interpretation and Practice Notes

Adjudication′s Effect on Tax Authority′s Execution

論法院裁判在稅務行政執法中的效力

On the Improvement and Standar Dization of the Enforcement of Tax Administrative Law in Jiangxi Province;

完善和規范江西地稅稅務行政執法的研究

On the Cohesive Device of Tax Administrative Law Enforcement and Criminal Enforcement in the Investigations and Punishments for Criminal Cases Concerning Tax

論涉稅犯罪查處中稅務行政執法與刑事執法的銜接機制

Research on the Issues and Countermeasures of Tax Administrative Law;

我國稅務行政執法存在的問題及對策研究

Program Control of Illegal Tax Affair Administration Forces and Legal Relief;

違法稅務行政強制執行的程序控制及法律救濟

Tax payment violations occurring before the implementation of the Tax Administration Law shall be handled pursuant to the provisions of the laws and administrative legislation in force at the time.

稅收征管法實施前發生的稅務違法行為，依照當時有效的法律、行政法規的規定執行。

The laws and regulations were interpreted and implemented by the Ministry of Finance and the State Administration of Taxation.

法律法規的解釋和執行由財政部和國家稅務總局負責。

They will enjoy preferential tax breaks and will have to follow the guiding prices of the government in their medical service.

享受稅收優惠政策,醫療服務執行政府指導價格;

Discussion on the Issues and Countermeasures of Administrative Penalty Procedure in Practice;

論稅務行政處罰程序在執行中的問題及對策

Building Public Service Government and the Reform of Administrational Law s Enforcement;

建設公共服務型政府與行政執法改革

On Connection between Revenue Administration and Relational Criminal Judicial Procedure;

稅收行政執法與民刑事司法程序銜接問題研究

National Tax Board (Ministry of Finance) administers billing, collection, and enforcement.

國家稅務委員會（財政部）管理人員報價，收稅和執行規定。

On the Compulsory Execution on the Obligation of Paying Money on the Administrative law;

論行政法上金錢給付義務的強制執行

Researching about the Joining of Revenue Administrative Law-enforcement Proceedings and Judiciary Proceedings;

稅收行政執法程序與稅收司法程序銜接問題的研究

Thought on the Administrative Law Enforcement Responsibility System of the Basic SAT Institution;

關于基層國稅機關行政執法責任制的思考

Viewing the Present Situation of Customs Administrative Enforcement Through the Cases about Filling Tax Evaded;

從海關補稅訴訟案透視海關行政執法現狀

It is the court which shall have jurisdiction over administrative and tax cases.

行政法院是管轄行政訴訟和稅務訴訟的法院。

On Analysis of Tax Administrative Body;

關于稅務行政主體界定的分析——兼論《征管法》對稅務行政主體的規定