The departmental tax rules and regulations formulated by the State Administration of Taxation do not fall into the categoryoftax regulatory documents as mentioned in these Measures.
国家税务总局制定的税务部门规章,不属于本办法所称的税收规范性文件。
2
The research of the tax planning belongs to the categoryof studying of financial management of enterprise.
对企业税务筹划的研究属于企业财务管理的研究范畴。
3
Tax crime belongs to the categoryof economic crime.