The Legal Regulation Of Administrative Permissions Of Tax

In-depth analysis of the tax to set the administrative licensing items and the status of implementation, licensing of tax administration found many problems still exist. The current seven tax administrative licensing items in the set, and there is no basis for individual items the tax department and the public need, not do political purposes decentralization. Meanwhile, the process of implementation of tax administrative licensing law is unclear, too vague language of the legislation makes the law there is ambiguity, causing the tax department and the administrative licensing law relative to human existence confused. Tax administrative licensing process of implementing the regulatory mechanisms are inadequate, it did not fully mobilize the enthusiasm of incentives and supervision of public oversight, making the presence of the tax department oriented sectoral interests in the implementation of tax administrative licensing problems.Get to the bottom tax administrative licensing reform process, based on current policies, improve the legal, tax on legal regulation of administrative licensing timely perfect. Limited tax administrative license items for seven streamline tax administrative licensing, real life does not need to get rid of tax licensing program. Supporting measures to strengthen tax administration license, improve the tax system and improve administrative license hearings tax authorities of e-government level. At the same time strengthen the internal and external oversight mechanisms license tax administration, making the tax administrative license and implement the exercise of political power in the sunshine, tax administration permission to play its due role.