The Research On Reform Of Tax Administrative Approval In China

Since the 18 session of plenary,Premier Li Keqiang has repeatedly stressed the determination and courage of all levels of government to promote the reform of administrative examination and approval system.The party's 19 major points out that in order to continuously implement the tax system and deepen the reform of "pipe-taking",to optimize the tax environment and other related measures,and stressed that in the tax system,the grassroots tax department is the basis of all tax work and combat effectiveness,but also to learn and implement the party's 19 spirit,deepen the "put the Tube" reform of the backbone.In this paper,to deepen the reform of "put the pipe" as the background,this paper combs and interprets the basic practices and main results of China's tax administrative approval reform,selects the Internal Revenue Bureau of H as the research object.and unifies the relevant data and data in implementing the reform practice of tax administrative examination and approval,puts forward the reform of "putting in charge" and optimizing the tax business environment,Some policy suggestions for speeding up the process of tax modernization proposal.This article through the H District Internal Revenue Administration to implement the tax administrative examination and approval reform practice investigation,this paper points out the main problems in the reform of tax administrative examination and approval:First,the relevant legal provisions of tax administrative examination and approval should be perfected,and the non administrative license is fallback abused;second,the tax administrative examination and approval mechanism is not perfect,there exist the problem of the discretion of administrative examination and approval.Third,the implementation of tax administrative approval system is not yet in place,the cancellation of some of the items is subject to the establishment of the basis of the clean-up progress and relative lag;four,the information technology of tax approval has not been followed up in time,the application scope of information for taxpayers is narrow,and the information means is not wide enough;Five is for canceled approval project follow-up management weakness.Failed to improve the follow-up monitoring mechanism in time.In view of the above problems,this paper puts forward some suggestions and countermeasures to deepen the reform of tax administrative examination and approval in China.One is to strengthen the system construction,to achieve the rule of law examination;the second is to further improve the tax administrative examination and approval mechanism,to achieve sunshine approval;The third is to improve the convenience measures to enhance the efficiency of tax administrative approval;Four is to enhance the level of information,deepen data analysis;To strengthen the supervision mechanism after the management of the tax department in order to deepen the reform of "decentralization",to implement the Law of fair civilization,to reduce the uncertainty of law enforcement and to optimize the tax law environment.