《税收征管法》和《税收征管法实施细则》规定各级税务局、税务分局、税务所和稽查局都是税务机关,导致税务机关在税收执法实践中出现诸多问题。稽查局、某些税务分局和税务所与各级税务局不是同一性质的行政主体,是不能与税务局并列的。因此,需要将稽查局、税务分局和税务所从税务机关的概念范畴中剔除出来。 The Law of the People’s Republic of China on Tax Collection and Administration and the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulate that all taxation bureaus, tax bureaus, tax bureaus and inspection bureaus are tax agencies, causing many problems for the tax bureaus in tax law enforcement practice. Inspection Bureau, some tax offices and tax offices and tax offices at different levels are not the same administrative body, can not be tied with the Inland Revenue Department. Therefore, the inspection bureau, tax bureau and tax office need to be excluded from the conceptual category of tax authorities.