第五十二条 税务机关可以依法向有关单位和个人获取与出口税收征收管理相关的物流、报关、货物运输代理、资金结算等信息,有关单位和个人应当予以提供。税务机关及其工作人员应当对相关信息予以保密,不得用于税收征收管理以外的用途。法律、行政法规另有规定的,从其规定。
Овечкин продлил безголевую серию в составе Вашингтона09:40
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书中穿插了不少诙谐故事、民俗谚语,调和了学术理论的严谨与抽象。譬如“韩延寿巧断争田案”中的“县官误解风土”,某郡太守向一县官问话:“此地风土如何?”县官不知道“风土”指的是风俗习惯,于是答道:“风不大,土沙也不乱飞。”太守又问:“黎庶还好吗?”县官更不懂“黎庶”指的是老百姓,回答说:“梨树今年开花少,估计要减产。”看似闲笔,实则暗合执法施政必须考察风土民情的道理,让读者在会心一笑中领会中华法系的吏治知识。
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