一、实施电子行政审批的目的和意义党的十六大报告指出:“要进一步转变政府职能,改进管理方式,推行电子政务,降低行政成本,深化行政管理体制改革”。同时指出:“加快服务型政府的建设是各级政府为实践‘三个代表’,把握机遇与挑战,实现职能转变的重要举措”。税务机关作为政府 I. Purpose and Significance of Implementing Electronic Administrative Approval The report of the 16th CPC National Congress pointed out: “We must further transform government functions, improve management methods, promote e-government, lower administrative costs and deepen the reform of the administrative system.” At the same time, he pointed out: "Speeding up the construction of a service-oriented government is an important measure for all levels of government in implementing the 'Three Represents,' grasping opportunities and challenges and realizing the transformation of their functions. ' Tax authorities as the government