进一步改革税务行政审批制度,防范税务执法风险

Making Further Reformation the Tax Administrative Examination and Approval System,Alleviating Risks of Tax Law Enforcement

行政审批是我国税务机关实施税收管理的主要方式之一,也是产生税务执法风险的源头之一。作为行政审批制度的重要组成部分,税务行政审批制度的改革一直是摆在各级税务机关面前的一项重大而紧迫的课题。本文对税务行政审批制度中存在的问题进行了分析,并对进一步改革税务行政审批制度,防范税务执法风险提出了相关建议。

Administrative examination and approval is one of the main method to manage tax affairs, moreover is one of the source to engender risks of tax law enforcement.As an important part of the administrative examination and approval system,reformation of the tax administrative examination and approval system is always a important and urgent question for tax authority at different lev- els.This article analyse problem existing in the tax administrative examination and approval system,and put forward some proposals concerning making further reformation the tax administrative examination and approval system,alleviating risks of tax law enforcemerit.