依法行政的前提是依法制定行政行为规范,而制定行政法律规范必须遵循法定原则,严格按照法定的权限和程序进行,立法合乎法律规范,执法才可能合乎法律规范。本文从立法的层面,对税务行政许可事项的设定进行分析,指出当前税务行政许可在设定权限、程序及内容上存在的法律依据不足和不完善,从而形成对税务行政许可实施的制度性制约,提出应在立法的环节上,按照《行政许可法》的规定,完善对税务行政许可的设定。 The premise of administration according to law is to formulate administrative norms in accordance with the law, and the formulation of administrative laws and regulations must follow the principle of legality, strictly in accordance with the statutory authority and procedures, legislation in line with legal norms, law enforcement may meet legal requirements. From the legislative level, this article analyzes the setting of the tax administrative licensing items, and points out that the current tax administrative licensing has inadequate and imperfect legal basis for the setting of authority, procedure and content, so as to form a system of tax administrative licensing Restrict and propose that the setting of the tax administrative license should be perfected on the basis of the legislation and in accordance with the provisions of the Administrative Licensing Law.