论文部分内容阅读
2003年8月27日第十届全国人民代表大会常务委员会第四次会议通过《中华人民共和国行政许可法》(以下简称“行政许可法”)已于2004年7月1日起开始施行。“行政许可法”所称行政许可,是指行政机关根据公民、法人或者其他组织的申请,经依法审查,准予其从事特定活动的行为。税务机关作为行政机关的一部分,为了规范税务行政许可行为,保护纳税人合法权益,经国务院确认,
On August 27, 2003, the 4th Session of the Standing Committee of the Tenth National People’s Congress passed the “Administrative Permission Law of the People’s Republic of China” (hereinafter referred to as the “Administrative Licensing Law”), which came into force on July 1, 2004 . “Administrative Permission Act ” The term “administrative permission” refers to the act of an administrative organ that, upon application by a citizen, a legal person or any other organization, is censored according to law and allowed to engage in a specific activity. As a part of the administrative organ, in order to standardize the tax administrative licensing and protect the legitimate rights and interests of taxpayers, the tax authorities, as confirmed by the State Council,