各省、自治区、直辖市及计划单列市工商行政管理局：近年来，各级工商行政管理机关按照党中央、国务院的统一部署，认真开展反走私斗争，取得了显著效果。但在个别地区仍然存在一些执法单位和执法人员违抗政令，罚款放行、纵容走私等违法行为，严重损害了工商行政管理机关的执 Administrations of Industry and Commerce of All Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: In recent years, the industrial and commercial administrations at all levels have made serious efforts to combat smuggling according to the unified arrangements of the Party Central Committee and the State Council and have achieved remarkable results. However, in some areas, some law enforcement agencies and law-enforcement officials still violate government decrees, fined release and connivance of smuggling and other illegal activities, which seriously damaged the implementation of the industrial and commercial administrative organs