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rules for implementation
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【经】 施行细则
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详细解释：
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以下为句子列表：
英文: Article 60 The rights to interpret these Detailed Rules for Implementation reside in the State Administration of Taxation.
中文: 第六十条本实施细则由国家税务总局负责解释。
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英文: Article 61 These Detailed Rules for Implementation go into effect from the dayof the implementation of the Law of the People's Republic of China for Invoice Management.
中文: 第六十一条本实施细则自《中华人民共和国发票管理办法》施行之日起施行。
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英文: In the spirit of this stipulation, the Detailed Rules for Implementation of the Tax Collection and Management Law clearly stipulate that those who provide invoices for the tax payer and withholding agent which results in no or less tax payment or cheating
中文: 《征管法实施细则》根据这一规定精神对为纳税人、扣缴义务人提供发票，导致未缴、少缴税款或者骗取出口退税款的，明确“税务机关除没收非法所得外，并可以处未缴、少缴或者骗取的税款一倍以下的罚款”。
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英文: The Ministry of Public Security, the Supreme People's Procuratorate, the Supreme People's Court and the State Administration for Industry and Commerce should formulate rules for implementation of the Provisions by following out the spirit.
中文: 公安部、最高人民检察院、最高人民法院、国家工商行政管理局要根据《规定》精神制定实施细则。
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