1. Law of People's Republic of China (PRC) on Tax Collection and Management: This law stipulates the basic principles, procedures and methods of tax collection and management of tax authorities, including relevant provisions on tax administrative law enforcement.

2. People's Republic of China (PRC) Tax Administrative Law Enforcement: This law stipulates the scope of application, procedures, rights and obligations, punishment measures and other aspects of tax administrative law enforcement, and makes relevant provisions on the use of tax administrative law enforcement recorders.

3. Provisions on the use and management of law enforcement recorders by the tax administrative law enforcement organs of the State Council municipality directly under the Central Government: These Provisions make specific provisions on the use and management of tax administrative law enforcement recorders, including equipment selection, installation, maintenance, use and data preservation.