国家税务总局关于稽查局有关执法权限的批复
国税函〔2003〕561号Issued May 26, 2003
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
青岛市国家税务局： 你局《关于稽查局有关执法权限的请示》（青国税发〔2003〕101号）收悉。经研究，现批复如下： 《中华人民共和国税收征收管理法》及其实施细则中规定应当经县以上税务局（分局）局长批准后实施的各项权力，各级税务局所属的稽查局局长无权批准。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.