新《中华人民共和国税收征收管理法实施细则》第一百零七条所称的税务文书,其中包括“税务处理决定书”和“税务行政处罚决定书”。“税务处理决定书”是税务机关对各类税务违法行为依法调查、审理后,依据有关法律、法规、规章,作出补税等有关纳税义务处理决定的法律文书。它适用于税务机关向当事人追缴税款、滞纳金及要求当 The new tax instruments referred to in Article 107 of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Collection and Administration of Taxes include the Decision on Tax Treatment and the Decision on Tax Administrative Penalties. “Tax Treatment Decision ” is the legal organ that the tax authorities investigate and handle all types of tax violations in accordance with the law, and make tax payments and other related tax payment decisions in accordance with the relevant laws, rules and regulations. It applies to the tax authorities to recover tax, late fees and demands from the parties