Tax administrative license refers to the approval of taxpayers' delayed declaration, the approval of taxpayers to change their tax quota and the approval of enterprises to print invoices in the tax administrative license law. Do you know what the tax administrative licensing items include? I sorted out the relevant legal knowledge for you. Let's take a look together. I believe it will help you.
First, the tax administrative licensing matters include
1, the enterprise prints the invoice for approval;
2. Approve the taxpayer to postpone the payment of tax;
3. Approve the taxpayer's extension of declaration;
4. Approve the taxpayer to change the tax payment quota;
5, special VAT invoice (VAT tax control system) the highest billing limit approval;
6, take other ways to advance the actual profit of enterprise income tax;
7, non-resident enterprises choose to pay enterprise income tax by the main body for approval.
Two. What does the examination of administrative license include?
The administrative organ shall examine the application materials submitted by Shen Qing. Except that the application materials submitted by the applicant are complete and conform to the statutory form, and the administrative organ can make a decision on the spot and make a written administrative licensing decision on the spot, the administrative organ shall review the application materials submitted by the applicant in accordance with the following provisions:
(1) If it is necessary to verify the substance of the application materials according to the statutory conditions and procedures, the administrative organ shall assign two or more staff members to verify it.
(2) According to the law, the administrative license shall be reviewed by the lower administrative organ and reported to the higher administrative organ for decision. The administrative organ at a lower level shall directly submit the preliminary examination opinions and all application materials to the administrative organ at a higher level within the statutory time limit. The administrative organ at a higher level shall not require the applicant to provide the application materials repeatedly.
(three) when examining the application for administrative license, the administrative organ finds that the administrative license matters are directly related to the major interests of others, and shall inform the interested parties. Applicants and interested parties have the right to make statements and defend themselves. The administrative organ shall listen to the opinions of the applicant and interested parties.
III. Administrative licensing matters
According to the provisions of the Administrative Licensing Law, an administrative license may be established for the following matters:
1, which is directly related to specific activities such as national security, public safety, economic macro-control, ecological environment protection, personal health, life and property safety, and requires examination and approval according to legal conditions;
2, the development and utilization of limited natural resources, the allocation of public resources and the market access of specific industries directly related to the public interest need to be given specific rights;
3, to provide public services directly related to the public interest, it is necessary to determine the qualifications and qualifications with special reputation, special conditions or special skills;
4. Important equipment, facilities, products and articles directly related to public safety, personal health and life and property safety need to be inspected, tested and quarantined for approval in accordance with technical standards and norms;
5, the establishment of enterprises or other organizations. , need to determine the subject qualification;
6, laws and administrative regulations can set other matters of administrative license.
The above matters can be regulated in the following ways, and no administrative license is required:
(1) Citizens, legal persons or other organizations can make their own decisions;
(2) The market competition mechanism can be effectively regulated;
(3) Industry organizations or intermediaries can manage themselves;
(four) the administrative organs can take post supervision and other administrative methods to solve.
The above is what I introduced to you about tax administrative licensing matters. Examining administrative affairs is one of the important functions of administrative organs.