The departmental tax rules and regulations formulated by the State Administration of Taxation do not fall into the category of tax regulatory documents as mentioned in these Measures.
国家税务总局制定的税务部门规章,不属于本办法所称的税收规范性文件。
The research of the tax planning belongs to the category of studying of financial management of enterprise.
对企业税务筹划的研究属于企业财务管理的研究范畴。
Tax crime belongs to the category of economic crime.
税收犯罪,属于经济犯罪的范畴。
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