企业服务中心浅谈税务行政许可实施机关

来 源：www.71-fuwu.com     发布时间：2016-8-2 10:28:26

没有设立办税服务厅的税务机关指定一个内设机构作为窗口，集中受理直接向本级税务机关提出的行政许可申请、送达行政许可决定。

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.

国家税务总局指定纳税服务司办税服务处作为窗口，集中受理直接向国家税务总局提出的行政许可申请、送达行政许可决定。

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）税务行政许可由具有行政许可权的税务机关在法定权限内实施。各级税务机关下属的事业单位一律不得实施行政许可。税务机关是否具有行政许可权，由设定税务行政许可的法律、法规确定。

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）税务机关应当按照“窗口受理、内部流转、限时办结、窗口出件”的要求，由办税服务厅或者在政府服务大厅设立的窗口集中受理行政许可申请、送达行政许可决定。

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）除法律、法规、规章另有规定外，税务机关不得委托其他行政机关实施税务行政许可。

3 except as otherwise provided by laws, regulations and rules, the tax authorities shall not authorize other administrative organs to implement the administrative licensing.

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