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.
第一条为了纠正财政违法行为，维护国家财政经济秩序，制定本条例。
Article 1 This Regulation is formulated so as to make corrections illegal fiscal ACTS, and maintain the State's fiscal and economic order.
第一条为了纠正财政违法行为，维护国家财政经济秩序，制定本条例。
Article 1 These Regulations are formulated for the purposes of rectifying fiscal violations and maintaining the fiscal and economic order of the country.
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