Failed to set up the tax authorities of the tax service hall designated an internal organs as the window, focus on the admissibility of brought directly to the taxation authority at the same level of administrative license application, serving the administrative licensing decision.
The State Administration of Taxation specified tax service our tax service as a window, focus on the admissibility brought directly to the State Administration of taxation administrative license application, serving the administrative licensing decision.
1) the tax administration permission is carried out by the tax authority with the right of administrative permission. All tax authorities at all levels shall not implement the administrative permission. If the tax authority has the right to administrative license, it shall determine the laws and regulations that are set by the tax administrative license.
2) the tax authorities shall be in accordance with the requirements of "the admissibility of the window, internal circulation, the time limit settles, the pieces of the window, set up by the tax service hall or in the service of the government hall window focus to accept administrative licensing applications, serve an administrative licensing decision.
3 except as otherwise provided by laws, regulations and rules, the tax authorities shall not authorize other administrative organs to implement the administrative licensing.