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第一章 总则 第一条 根据《中华人民共和国税收征收管理法》和《中华人民共和国税收征收管理法实施细则》的规定,制定本办法。 第二条 税务检查证是税务机关执法人员进行税务检查的法定专用公务凭证。
Chapter I General Provisions Article 1 These Measures are formulated in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection. Article 2 The tax inspection certificate is the statutory special official certificate for the tax inspection conducted by law enforcement officers of the tax authorities.