They shall not extort or take bribes, practice favouritism, commit malpractice, neglect their duties, or fail to collect or undercollect the amount of tax payable.

• 不得索贿受贿、徇私舞弊、玩忽职守、不征或者少征应征税款；不得滥用职权多征税款或者故意刁难纳税人和扣缴义务人。