第一章 总 则　　第一条 为规范税收执法行为，促进税务机关依法行政，保证国家税法的统一和完整，特制定本规则。　　第二条 税收执法检查（以下简称执法检查）是各级税务机关对本级税务机关及其直属机构，派出机构或者下级税务机关的行政执法行为组织实施检查和处理的工作， Chapter I General Provisions Article 1 These Rules are formulated in order to regulate tax law enforcement activities, promote tax administrations’ administration according to law and ensure the unity and completeness of the tax laws of the country. Article 2 The tax law enforcement inspection (hereinafter referred to as law enforcement inspection) is the work of the tax authorities at all levels to inspect and handle the administrative law enforcement activities of the tax authorities at the corresponding levels and their immediate agencies, dispatched agencies or lower tax authorities,