审计机关应当提高审计工作效率。
Audit institutions shall improve the efficiency of audit work.
行政机关应当将所需时间书面告知申请人。
The administrative department shall inform the applicant in writing of the time needed.
检查机关应当为被检查的单位保守技术秘密和业务秘密。
The inspecting authorities shall keep confidential the technological know-how and business secrets of the units inspected.
税务机关应当为检举人保密，并酌情给予奖励。
Tax authorities shall maintain secrecy for the informers and present them with appropriate awards.
接受举报的机关应当对举报人和举报内容保密。
The authority or organ that accepts such information shall keep the informant as well as the contents of such information confidential.
行政机关应当听取申请人、利害关系人的意见。
The administrative department shall listen to the opinions of the applicant and the interested person.
中央的文化教育机关应当给这件事以适当的指导。
The cultural and educational authorities at the national level should give proper guidance in this matter.
检查机关应当为被检查者保守技术秘密和业务秘密。
Inspection departments shall keep the technical and business knowhow of the inspected secret.
对检验合格的，行政机关应当发给相应的证明文件。
With respect to those that pass the inspection, it shall issue appropriate documents certifying the fact.
税务机关应当依法为纳税人、扣缴义务人的情况保密。
The tax authorities shall maintain confidentiality for the information of the taxpayers and withholding agents in accordance with the law.
接受移送的单位或者机关应当将处理结果告知监察机关。
The unit or organ that accepts the matter transferred shall notify the said supervisory organ of how the matter is handled.
上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。
The tax authority at the next higher level shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision.
调查机关应当为有关利害关系方提供陈述意见和论据的机会。
The investigation organ shall provide the relevant interested parties with opportunities for stating their viewpoints and grounds of argument.
原发证机关应当自收到申请之日起15个工作日内作出决定。
The original certificate-issuing authority shall make a decision within 15 working days from the date it receives the application.
原办理机关应当自收到复查请求之日起30日内提出复查意见，并予以答复。
Within 30 days from receipt of the request for review of the decision The original administrative authority shall render its opinion and issue a reply.
审计机关应当依法加强对用于农业的财政和信贷等资金的审计监督。
The audit authorities shall, in accordance with law, exercise strict supervision over such funds through auditing.
收到控告、检举的机关和负责查处的机关应当为控告人、检举人保密。
The authority that receives the accusations and reports and the authority that is responsible for investigating and handling them shall keep the accusers and reporters secret.
委托机关应当将受委托行政机关和受委托实施行政许可的内容予以公告。
The entrusting department shall publicize the entrusted administrative department and the matters subject to the entrusted granting of administrative permission.
对没有完成义务教育的未成年犯，执行机关应当保证其继续接受义务教育。
For juvenile delinquents who have not finished compulsory education, the executing organ shall ensure that they continue to receive such education.
行政许可申请书需要采用格式文本的，行政机关应当向申请人提供格式文本。
Where administrative license application needs the adoption of a standard text, the administrative organ shall provide applicants with the standard text.
行政许可申请书需要采用格式文本的，行政机关应当向申请人提供格式文本。
Where administrative license application needs the adoption of a standard text, the administrative organ shall provide applicants with the standard text.
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