第一章总则第一条根据《中华人民共和国税收征收管理法》（以下简称税收征管法）的规定，制定本细则。第二条凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则；税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。第三条任何部门 Chapter I General Provisions Article 1 These Detailed Rules are formulated in accordance with the “Tax Administration Law of the People's Republic of China” (hereinafter referred to as the Tax Administration Law). Article 2 Where the taxes are levied and collected by the tax authorities according to law, the Tax Administration Law and these Detailed Rules and Regulations are applicable. Where the Tax Administration Law and these Detailed Rules do not stipulate, they shall be implemented in accordance with other relevant tax laws and administrative regulations. Article 3 Any department