higher tax authorities的意思|示意

Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.

上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；

Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.

下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。

The successful development of the system will be resolved between the tax authorities and taxpayers, and between higher and lower levels of information asymmetry that exists between tax authorities.

系统的成功开发还将解决以往税务机关与纳税人之间，上下级之间和税务机关之间存在的信息不对称问题。