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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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.

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