Research On Administrative Examination And Approval System Reform Of Tax System

The Report of 18th National Congress of PRC points out that "deepening administrative examination and approval system reform, continuing streamline administration and institute decentralization, and promoting the transformation of government function towards creating good development environment, providing superior public service and maintain social fairness and justice", specifies the target and direction of administrative examination and approval system reform of our country, and fully reflects the determination to carry forward reform. As a part of the administrative examination and approval system of our country and one of the important means for tax department to exercise the administrative management authority, admiministrative examination and approval system of tax exists in tax collection and management practice in a large quantity, and greatly affects the taxpayers’ rights and obligations. However, with the continuously intensive development of economic globalization and the socialist market economy of our country, the traditional administrative examination and approval system of tax cannot adapt to the demands of modern tax collection, management and payment services any more, its disadvantages are appearing gradually, and the voice for reforming administrative examination and approval system is soaring to an unprecedented height.Firstly, this paper starts from basic theories of administrative examination and approval system, and clarifies the connotation and denotation of administrative examination and approval system via doing up the relationship between administrative examination and approval, administrative licensing examination and approval, and non-administrative licensing examination and approval. Meanwhile, it also carries out review and conclusion on important process of administrative licensing examination and approval system of tax in our country. Secondly, with local tax system of Wuhan as an example, the author introduces current situation of administrative licensing examination and approval work of present tax system, main practices to promote administrative examination and approval system reform as well as effects achieved from reform, and thus analyzes and points out several problems in administrative examination and approval system reform of present tax system, such as backward views and values, lagged follow-up management, weak information technology support and poor risk management, etc. Via in-depth analysis on existing problems, this paper holds that the cause of existing problems in administrative examination and approval system of present tax system comes from the resistance from people with vested interests in subjective aspect, and also the influence of objective factors, such as irregular quality of law enforcement officials, low legislative level set by administrative examination and approval, and unsound supervision and restriction mechanism, etc. Finally, this paper tries to explore the path of administrative examination and approval system reform of tax system by means of comprehensively applying relevant theories and methods of the science of public management, and proposes specific measures and suggestions to improve administrative examination and approval system of tax system from the four aspects of creating good legal environment, establishing and improving the operation mechanism of tax administrative and approval, supervisory mechanism, risk prevention and control mechanism, with the hope to provide beneficial references and theoretical guidance for administrative examination and approval system reform of tax system and administrative examination and approval system reform of other fields.