税务机关与受托单位或个人之间存在行政法上的行政合同关系；
There is administrative contract between the tax authorities and the agent.
第十二条受托行、解付行要加强对出口单位逾期未收汇情况的监督，并及时向国外银行办理催收。
Article 12 The trustee bank and the paying bank shall strengthen their supervision over the overdue export proceeds of exporter and shall also in good time press foreign banks for payment.
第十二条受托行、解付行要加强对出口单位逾期未收汇情况的监督，并及时向国外银行办理催收。
Article 12 The trustee bank and the paying bank shall strengthen their supervision over the overdue export proceeds of exporter and shall also in good time press foreign banks for payment.
应用推荐