《中华人民共和国行政许可法》的颁布实施,既是面向政府机关的一个规范,同时又是面向老百姓的一个规范,其效率与方便的原则对规则的双方都是一个考验和机遇。税务机关作为国家的重要执法部门,在行政许可法出台之后,将面临哪些要求和挑战?多年来,一直被过多过繁的审批所累的纳税人又将看到哪些令人欣喜的变化呢? The promulgation and implementation of the “Administrative Permission Law of the People’s Republic of China” is not only a norm for government agencies but also a norm for ordinary people. The principle of efficiency and convenience is a test and an opportunity for both parties to the rules. As the country’s major law enforcement agencies, the tax authorities will face what the requirements and challenges will be after the introduction of the Administrative Licensing Law? What delightful changes have taxpayers who have been tired of over-complicated approval over the years? ?