Departmental Interpretation and Practice Notes

Adjudication′s Effect on Tax Authority′s Execution

论法院裁判在税务行政执法中的效力

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

完善和规范江西地税税务行政执法的研究

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

论涉税犯罪查处中税务行政执法与刑事执法的衔接机制

Research on the Issues and Countermeasures of Tax Administrative Law;

我国税务行政执法存在的问题及对策研究

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

违法税务行政强制执行的程序控制及法律救济

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.

税收征管法实施前发生的税务违法行为，依照当时有效的法律、行政法规的规定执行。

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

法律法规的解释和执行由财政部和国家税务总局负责。

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

享受税收优惠政策,医疗服务执行政府指导价格;

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

论税务行政处罚程序在执行中的问题及对策

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

建设公共服务型政府与行政执法改革

On Connection between Revenue Administration and Relational Criminal Judicial Procedure;

税收行政执法与民刑事司法程序衔接问题研究

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

国家税务委员会（财政部）管理人员报价，收税和执行规定。

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

论行政法上金钱给付义务的强制执行

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

税收行政执法程序与税收司法程序衔接问题的研究

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

关于基层国税机关行政执法责任制的思考

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

从海关补税诉讼案透视海关行政执法现状

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

行政法院是管辖行政诉讼和税务诉讼的法院。

On Analysis of Tax Administrative Body;

关于税务行政主体界定的分析——兼论《征管法》对税务行政主体的规定