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《行政许可法》是一部规范政府行政行为的重要法律,认真学习《行政许可法》,并研究其对于基层税收工作的影响,将有利于约束和规范税务部门及其工作人员的行政许可行为。
The “Administrative Permission Law” is an important law regulating government administrative behavior. Studying the “Administrative Permission Law” seriously and studying its impact on taxation work at the grassroots level will be conducive to restrain and standardize the administrative licensing activities of tax departments and their staff .