200 1 Before the revision, the tax collection and administration law did not clearly stipulate the legal status of the inspection bureaus under the tax bureaus at all levels. 200 1 article 14 of the revised tax administration law stipulates: "the tax authorities mentioned in this law refer to tax bureaus at all levels, tax branches, tax offices and tax agencies established in accordance with the regulations of the State Council and announced to the public.
Article 9 of the Detailed Rules for the Implementation of the Tax Administration Law, which was implemented in 2002, further stipulates: "The tax institutions established in accordance with the provisions of the State Council and announced to the public as mentioned in Article 14 of the Tax Administration Law refer to the inspection bureaus of tax bureaus below the provincial level." Accordingly, relevant laws and administrative regulations clarify the legal status of the inspection bureau of the tax bureau below the provincial level, and the inspection bureau of the tax bureau below the provincial level has the qualification of administrative subject. Therefore, Guangzhou No.1 Taxation Bureau, as the inspection bureau under Guangzhou Local Taxation Bureau, has the independent qualification of law enforcement subject. Although the Supreme People's Court1999101October 2 1 made the Reply to the Higher People's Court of Fujian Province.
(Xing He [1999] No.25) clarifies that "there is no legal basis for the inspection branch of the local taxation bureau to make administrative decisions in its own name", but this reply is an understanding and application of the tax administration law before the revision of 200/kloc-0. After the revision of 200 1 Tax Administration Law, due to the change of the object of interpretation, this reply is no longer of guiding significance to trial practice. Defa Company replied that Guangzhou No.1 Tax Collection Bureau does not have the qualification of independent law enforcement and has no right to make a decision on the handling of the sued tax. According to the nature of the tax administration law, the inspection bureau belongs to the internal organs of the tax authorities, unlike the internal organs such as the regulations department and the income tax department, which have the power to enforce the law.
The reason why it can enforce the law externally is because of the authorization of the detailed rules for the implementation of the Tax Administration Law. Article 9 of the Detailed Rules for the Implementation of the Tax Administration Law not only clarifies the qualification of the Inspection Bureau as the main body of law enforcement, but also stipulates in principle its duties and powers, that is, to investigate and deal with cases of tax evasion, tax evasion, tax fraud and tax refusal.