Taxauthorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.
上级税务机关发现下级税务机关的税收违法行为,应当及时予以纠正;
2
Taxauthorities at a lower level shall report to taxauthorities at a higher level or relevant department upon discovering any violation of tax law by taxauthorities at a higher level.
下级税务机关发现上级税务机关的税收违法行为,应当向上级税务机关或者有关部门报告。
3
The successful development of the system will be resolved between the taxauthorities and taxpayers, and between higher and lower levels of information asymmetry that exists between taxauthorities.