Research On The System Of Tax Administrative License

Administrative license is an indispensable administrative power in modern social governance.Since the implementation of administrative license law,tax administrative license has undergone many reforms and made great progress,but there are still deficiencies and defects.In recent years,with the rapid development of economy and society,the amount of application for tax administrative license has increased greatly,and the following problems have become increasingly prominent.In terms of power setting,there are some problems in the tax administrative license,such as insufficient basis for setting,low level of legislation,and false permission setting.In terms of the provisions of license,the specific provisions of tax administrative license are lack of corresponding administrative legislation,and the power of administrative license has not been standardized.In the aspect of license implementation,there are many loopholes in the implementation procedures,administrative discretion,supervision and inspection of tax authorities.In the aspect of system design,China’s tax administrative licensing system lacks clear idea support and high-level legislative norms.With the progress of the times and the development of the society,the exploration of the tax administrative licensing system should also be followed up.However,as far as the social development stage of our country is concerned,the development of the current tax administrative licensing system is obviously lagging behind,which can no longer meet the requirements of the development of the socialist market economy.The law of historical development tells us that only the system in line with the law of social development can promote social development,otherwise it will become an obstacle to social development.In the face of these problems and defects,we must further deepen the reform of tax administrative licensing system to meet the development requirements of the socialist market economy in the new era.From the perspective of administrative law,this paper attempts to make a preliminary study on the tax administrative licensing system by using the research methods of comparison,reference and demonstration,combining with the specific tax administrative licensing matters,analyzing the main problems and defects and putting forward the corresponding suggestions and measures to improve the tax administrative licensing system in China.The main body of this paper consists of three parts: introduction,body and conclusion.The introduction mainly introduces the background of the topic,the significance of the research,the research status at home and abroad,as well as the research methods and basic ideas adopted,which lays the foundation for the research and analysis of the full text.The conclusion summarizes the whole paper and gives a good prospect for the reform and development of thetax administrative licensing system in the future.The text discusses the tax administrative licensing system from the following four parts.The first part is the basic theory of tax administrative license.This paper holds that as a subordinate concept of administrative license,the study of tax administrative license system cannot be separated from the framework of administrative license system.By scanning the basic theory of administrative license,this paper expounds the basic theory of tax administrative license,including the particularity,nature,function and function of tax administrative license.To clarify the legal contents of the establishment,implementation subject,implementation procedure,supervision and inspection of the current tax administrative licensing matters.The second part is the license reform practice of the tax authorities.Through the method of empirical research,taking a county-level city tax authorities in Jiangsu Province as an example,this paper analyzes the basic situation of the staffing of the grass-roots tax authorities to implement the administrative license,the application types and the application quantity of the tax administrative license within the jurisdiction.Based on the construction of the new tax collection and management system in Jiangsu Province,this paper analyzes the current situation and Reform Exploration of the implementation of administrative license by the grass-roots tax authorities.The third part is the problems and defects of the tax administrative licensing system in China.Combined with specific licensing items,this paper analyzes in detail the shortcomings and problems in the establishment,provisions,implementation,supervision and inspection of tax administrative licensing,and describes the interest relationship between them,so as to make a detailed discussion and analysis to solve the existing problems.The fourth part is the improvement of tax administrative licensing system.Through the analysis of the third part of the tax administrative licensing system and the specific items of the tax administrative licensing,in view of the problems and defects,put forward suggestions and improvement measures,and put forward preliminary ideas for the framework reconstruction of the tax administrative licensing system.There is no perfect system in the world,only the system of continuous reform and improvement,tax administrative licensing system is no exception.Of course,the deepening reform of tax administrative licensing system can not be accomplished overnight,but a gradual process.In this process,we should further improve the legal level of tax administrative licensing,standardize the specific provisions of tax administrative licensing,optimize the implementation procedures of tax administrative licensing,regulate the discretion of tax administrative licensing,and improve the supervision and inspection of tax administrative licensing.In short,thecontinuous development and improvement of the tax administrative licensing system needs the joint efforts of the legislature,tax authorities and tax administrative counterparts.