Deepen The Reform Of Administrative Examination And Approval System Of Taxation

As an important part of the administrative license system, the tax administrative examination and approval is a effective means to manage tax affairs .It abounds in the current tax administration practice, almost affects the right and the duty of all taxpayers. Exactly because the important function of taxation, through the thorough research and study the reform tax administrative examination and approval system of reform deeply, to restrict the government's taxation power, it is not only propitious to promote the tax department to administrate by law, but also have the active influence for to deepen the reform of the administrative license in the other realms.First, this paper began by the general regulation of the administrative rule of law and the administrative examination and approval system, then reviewed and summarized the tax administrative examination and approval, analyzed the active influence to the tax administrative examination and approval since the Administrative License Law was implemented. The influence includes not only the ideas of tax department but also the tax administrative license and approval per se. At the same time, analyzed the problem of the tax administrative examination and approval system completely, pointed out the next points of the tax administration examination and approval reform such as the weakness of the law foundation, the poor implement of tax administrative license, the faultiness of subsequent administration after repealing examination and approval items and the deepening reform of non administrative permission approval items.Secondly, the paper analyzed farther and classified exactly the current tax administrative examination and approval items, clarified the misty understanding between the Administrative Examination and Approval and the administration license. It established the theories premise for the tax administration examination and approval system deepen reform.Thirdly, the article put forward the target and the principle of tax administrative examination and approval system, put forward the concrete four steps, i.e. how to standardize the enactment and implement of administrative examination and approval, how to strengthen the surveillance to the administrative examination and approval and how to reform tax...