纳税人的税收违法行为信息不属于保密信息范围。
The information about taxpayers' unlawful conducts relating to taxes does not fall into the scope of confidential information.
纳税人、扣缴义务人的税收违法行为不属于保密范围。
Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.
近年来，税收违法现象十分突出，这与税务人员渎职犯罪具有密切关系。
In recent years, the phenomenon of violation of taxation law has been very prominent, which has a close relationship to those crimes of malfeasance of tax officials.
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.
税收违法行为的选择是基于成本—效益的比较分析，而影响其成本的因素有法律设定、执法水平和道德控制。
The choice of tax illegal act is based on comparative analysis of cost-benefit. And elements influencing co st of tax illegal act are law-making, level of administrative tax law and moral control.
因此，要做的就是给他们需要的一条取得合法地位的途径：登记注册，承认违法，缴纳罚金，上缴税收和学习英语。
So what they need is a pathway to legal status: they should register, admit that they broke the law, pay a fine, and taxes, and learn English.
解决的办法需综合治理，但完善收入所得税制度，加强征管力度，严惩在税收方面的违法犯罪行为是当务之急。
Synthesis governance is a solving measure, but the urgent affairs are perfecting income tax system, strengthening taxation, throw the book at criminal.
较轻的违法可能被判处包括民事欺诈(处罚数额通常很大)在内的民事税收处罚，但是追究责任的程序是民事程序而非刑事程序。
Lesser violations can be subject to civil tax penalties including civil fraud penalties which may often be quite large, but can be investigated and assessed using civil not criminal procedures.
因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.
税收执法程序违法的形式表现为：步骤违法、方式违法、顺序违法和期限违法四大类。
The violation of law enforcement procedure express into four major categories: steps illegal, way illegal, order illegal, and time limit illegal.
不像违反交通法规（虽然也有众多的潜在违法者），对于税收官员而言，发现违反税法行为并非易事。
Unlike traffic law violations, which also have a large universe of possible violators, detection of a violation of tax law is not easily visible to the casual observance of law enforcement officers.
不像违反交通法规（虽然也有众多的潜在违法者），对于税收官员而言，发现违反税法行为并非易事。
Unlike traffic law violations, which also have a large universe of possible violators, detection of a violation of tax law is not easily visible to the casual observance of law enforcement officers.
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