加强上级有关部门对裁判员的培训和考核力度，督促加强裁判员专项能力及综合业务能力的提高；

Strengthen the higher authorities for referee training and assessment efforts, and emphasis improve the special capabilities and integrated services referee capabilities.

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下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。

Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.

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下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。

Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.

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