此处“照章”不妥《中华人民共和国税收征收管理法》第二十八条规定:“税务机关依照法律、行政法规的规定征收税款……。”可见,税务部门应是依法征税,而不是照章征税。但是,财政部与国家税务总局的一些文件中还会屡屡出现“照章征税”的提法:如《财政部、国家税务总局关于水利 Article 18 of the Law of the People’s Republic of China on the Administration of Tax Collection stipulates: “The tax authorities shall levy taxes in accordance with the provisions of laws and administrative regulations ...” Thus, the tax department should levy taxes according to law, Instead of according to the tax. However, some documents of the Ministry of Finance and the State Administration of Taxation often contain the term “taxation according to the same article.” For example, "the Ministry of Finance, the State Administration of Taxation on water conservancy