2007年10月,国务院发布第四批取消和调整的186项行政审批项目,其中涉及税务机关业务范围的取消类行政许可项目3项,非行政许可审批项目21项,调整类行政审批项目2项。对于纳税人来说,减少行政审批意味着减轻负担,节省办税时间,降低办税成本;对于税务部门来说,则可以有效减少权力“寻租”的机会,转变管理理念,规范行政行为,促进管理方式的创新,为进一步加强税收执法和优化纳税服务提供保证。 In October 2007, the State Council released the fourth batch of 186 administrative examination and approval items canceled and adjusted. Among them, there were 3 cancellations of administrative licensing items, 21 items of non-administrative examination and approval items, 2 items of administrative approval items of adjustment items . For taxpayers, reducing administrative examination and approval means reducing the burden, saving tax time, and reducing the cost of taxation; for the tax department, you can effectively reduce the power of “rent-seeking” opportunities, change management philosophy, standardize administrative Behavior, and promote innovation in management methods, to further strengthen the tax law enforcement and tax services to provide assurance.