Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
纳税人、扣缴义务人的税收违法行为不属于保密范围。
Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.
下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；
Taxpayers and withholding agents shall have the right to bring charges against or make exposure of any tax authority or tax official for violation of laws or disciplines.
纳税人、扣缴义务人有权控告和检举税务机关、税务人员的违法违纪行为。
Work personnel of tax organs, who, in violation of provisions under the law and administrative rules.
税务机关的工作人员违反法律、行政法规的规定。
In recent years, the phenomenon of violation of taxation law has been very prominent, which has a close relationship to those crimes of malfeasance of tax officials.
近年来，税收违法现象十分突出，这与税务人员渎职犯罪具有密切关系。
Unlike traffic law violations, which also have a large universe of possible violators, detection of a violation of tax law is not easily visible to the casual observance of law enforcement officers.
不像违反交通法规（虽然也有众多的潜在违法者），对于税收官员而言，发现违反税法行为并非易事。
Because tax avoidance is a legal behavior in general, and it is an illegal behavior in part, we can regard it as a partial violation of law.
由于避税在整体上具有合法性，而在局部上具有违法性，所以可视其为局部违法行为。
Because tax avoidance is a legal behavior in general, and it is an illegal behavior in part, we can regard it as a partial violation of law.
由于避税在整体上具有合法性，而在局部上具有违法性，所以可视其为局部违法行为。
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