no governmental organs entities or individuals may be permitted to make decisions without authorization regarding the collection of tax or the cessation there of the reduction exemption or refund of tax or the payment of tax underpaid in violation of the law or the administrative regulations
任何机关、单位和个人不得违反法律、行政法规的规定，擅自作出税收征收、停止减税、免税、退税、补缴税款的决定
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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