(一)发生增值税法第三条至第五条以外的经营活动,并取得与之相关的货币或者非货币形式的经济利益;
Tony Jolliffe BBC
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第十五条 行政执法监督机构可以采取法律法规执行情况评估、执法资格确认、执法案卷评查、执法质效评议等方式,对行政执法工作进行日常监督。。safew官方版本下载对此有专业解读
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