(1)财政部部长代表；财政部副部长

(2)各省不同部门内有关税收的不同机构的长官

• alternative averments
• alternative contract
• alternative cost
• alternative counts
• alternative damages
• alternative danger
• alternative dispute resolution/ADR
• alternative judgment
• alternative minimum tax
• alternative obligation
• alternative payees
• alternative pleading
• alternative punishment
• alternative relief
• alternative remainder
• alternative remedy
• alternative sentence
• alternative will
• alternative writ
• alternative writ of mandamus
• alternative writ of quo warranto
• alternis vicibus
• alterum non laedere
• alteruter
• alteruter et quilibet