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1)  implement power of tax
税收执法权
2)  power variation in the tax law enforcement
税收执法权变异
1.
Therefore,probes to the prevention of power variation in the tax law enforcement are of great realistic importance.
因此 ,探索防止税收执法权变异 ,有重要的现实意义。
3)  enforcement of tax law
税收执法
1.
While exercising discretionary power in the enforcement of tax law,the main problems are abuse of the power,unreasonable and unfair exercise of the power.
当前税收执法行使自由裁量权存在的主要问题是滥用裁量权,不能合理、公正和公平地运用自由裁量权。
4)  tax administration of law
税收执法
1.
At present,the abuse of free jurisdiction during tax administration of law often happens.
目前,在税收执法过程中,经常发生滥用自由裁量权的情况。
2.
There exist some problems in our current tax practice,such as imperfect tax legislation,irregular tax administration of law,negative tax authority,endless administrative intervention and so on.
当前我国在依法治税实践中存在着税收立法不完善、税收执法不规范、税收司法不作为、行政干预屡纠不绝等问题 ,须采取措施加以解
5)  tax executive behaviour
税收执法行为
6)  basis for tax law enforcement
税收执法依据
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