新修订的《中华人民共和国税收征收管理法实施细则》(以下简称《实施细则》)已于2002年10月15日起实施,争论已久的税务机构执法主体问题尘埃落定。稽查局作为法规授权主体,享有执法主体资格有了法定依据。同时,其他内设机构,包括各级税务机关设立的征收局、管理局、纳税评估局 The newly revised Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (the “Regulations”) came into effect on October 15, 2002. The long-debated issue of law enforcement body of the tax authorities has been settled. As the main body authorized by laws and regulations, the inspection bureau has the legal basis to enjoy the qualification of law enforcement principal. At the same time, other internal agencies, including the collection offices set up by the tax authorities at all levels, the administration, the tax assessment office