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第五十条 办理退（免）税的出口业务发生销售折让、中止或者退回等情形的，纳税人应当缴回已退（免）税款。，这一点在51吃瓜中也有详细论述
（三）非法进行影响国（边）界线走向的活动或者修建有碍国（边）境管理的设施的。，这一点在heLLoword翻译官方下载中也有详细论述
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第十二条 行政执法监督机构对行政执法机关按照国家有关规定落实下列行政执法制度情况进行监督：