We will begin to exchange information automatically with each other and with other countries by 2017 or end-2018, subject to completing necessary legislative procedures.
根据各国完成必要立法程序情况，我们将于2017年或2018年底同各成员国和其他国家开展税收情报自动交换。
There are some serious problem in the punishment settlement of tax penalty, the qualification of punishment subject, the suitable legislative authority.
税务行政处罚在处罚权的设定、处罚主体资格、适用法律依据等方面存在突出问题。
At last, this author explores the subject of crime, giving evidences responsibilities and objective factors' legislative perfection, provides ought to improve judicial perfection from five aspects.
文章的最后，探讨了共同受贿犯罪主体、举证责任和客观要件的立法完善，并提出应从五个方面进行司法完善。
At last, this author explores the subject of crime, giving evidences responsibilities and objective factors' legislative perfection, provides ought to improve judicial perfection from five aspects.
文章的最后，探讨了共同受贿犯罪主体、举证责任和客观要件的立法完善，并提出应从五个方面进行司法完善。
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