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,保证国家税收法律法规的贯彻实施,保护纳税人的合法权益,根据《中华人民共和国税收征收管理法》及《中华人民共和国税收征收管理法实施细则》的有关规定,制定本规则。 第二条　各级税务机关开展税收执法检查 Chapter I General Provisions Article 1 In order to regulate tax law enforcement activities, promote tax administrations to administer affairs in accordance with the law, ensure the implementation of state tax laws and regulations and protect the legitimate rights and interests of taxpayers, according to the Law of the People’s Republic of China on Tax Collection and Administration and the People’s Republic of China Tax Collection and Management Law Implementing Rules "the relevant provisions, the enactment of these rules. Article 2 The tax authorities at all levels shall carry out tax law enforcement inspection