| 完善我国税务行政审批制度初探 |
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| 引用本文： | 靳东升,黄立新.完善我国税务行政审批制度初探[J].国家行政学院学报,2003(1):64-66. |
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| 作者姓名： | 靳东升 黄立新 |
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| 作者单位： | 国家税务总局税收科学研究所,北京,100038 |
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| 摘 要： | 改革我国现行税务行政审批制度 ,应该遵循行政审批的基本法律规定和理论指导综合考虑历史、社会、法制等诸多方面的因素 ,从清理行政审批项目、设定规范审批、严格审批程序 ,实施分类管理等方面着手。
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| 关 键 词： | 完善 税务行政审批 制度 |
| 文章编号： | 1008-9314(2003)01-0064-03 |
| 修稿时间： | 2002年10月8日 |
Study on Improving Tax Administrative Permit System in China |
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| JIN Dong-sheng & HUANG Li-xin.Study on Improving Tax Administrative Permit System in China[J].Journal of China National School of Administration,2003(1):64-66. |
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| Authors: | JIN Dong-sheng & HUANG Li-xin |
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| Institution: | JIN Dong-sheng & HUANG Li-xin |
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| Abstract: | Improving tax administrative permit system is a part of reform of administrative permit system in China, Reform of tax administrative permit system ought to follow the rule of basis law and theory and think over history,sociaty and legality on a full scale. |
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| Keywords: | improving tax administrative permit system |
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