第五章通过对浙江省地方税务稽查局近几年来的案例分析，来进一步印证前二章的观点。
In the fifth, he analyzes recent cases of local tax bureau and demonstrates his argument.
国家税务总局应当明确划分税务局和稽查局的职责，避免职责交叉。
The State Administration of Taxation shall clearly define the respective functions of the tax bureau or office and the investigation bureau to avoid any overlap between them.
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