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| 1. | They shall not collect, cease to collect, overcollect or undercollect tax in violation of the law or |
| 税务机关依照法律、行政法规的规定征收税款,不得违反法律、行政法规的规定开征、停征、多征或者少征税款。 |
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| 2. | They shall not collect, cease to collect, overcollect or undercollect tax in violation of the law or |
| 税务机关依照法律、行政法规的规定征收税款，不得违反法律、行政法规的规定开征、停征、多征或者少征税款。 |
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