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我国现行的税务行政审批制度存在着法律基础薄弱、制度不健全、管理不严密、重审批、轻管理等问题,已经不再适应我国建立社会主义市场经济、加入WTO的需要。因此,要按照依法治国和转变政府职能的方略,清理和削减税务行政审批项目、完善税务行政审批项目的管理,从税务行政审批的设定、程序、责任和救济、后续管理、监督等5个方面,建立一个法制、科学、高效的税务行政审批制度。
The current tax administration examination and approval system in our country has such problems as weak legal foundation, imperfect system, imprecise management, heavy examination and approval, and light management. It no longer meets the needs of establishing a socialist market economy and joining the WTO in our country. Therefore, in accordance with the strategy of governing the country according to law and changing the functions of the government, the tax administrative examination and approval projects should be cleaned up and cut off so as to improve the management of tax administration examination and approval projects. From the five aspects of the setting, procedures, responsibility and relief, follow-up management and supervision of tax administration examination and approval Aspects, establish a legal system, scientific and efficient tax administrative examination and approval system.