The tax administrative license refers to the behavior that the tax authorities, upon the application of taxpayers and examination according to law, allow them to engage in specific tax activities. The tax administrative license has the following characteristics: 1. This is an application-based behavior. The tax authorities do not actively approve an activity because of taxpayers, but must apply for permission, which is different from the administrative actions of the tax authorities according to their functions and powers, such as actively inspecting taxpayers. 2. It is an act that has been reviewed according to law. 3. It is an external administrative legal relationship. 4. It is an indispensable administrative act, which must follow certain procedures and be approved in the form of official documents, formats and dates. The tax administrative license includes: designated enterprises to print invoices; Approve the use and management of invoices; Examination and approval of the maximum billing limit of VAT anti-counterfeiting tax control system. The implementation of tax administrative license shall be implemented in accordance with laws, regulations, rules and the provisions of this notice. Where there are no provisions in the above-mentioned documents, the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may make supplementary provisions within the administrative authority of their own organs, but they shall not delegate the power to lower tax authorities.

Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues of Tax Administrative Licensing I. Matters of Tax Administrative Licensing (1) Examination and approval of invoices printed by enterprises; (two) to approve the taxpayer to postpone the payment of taxes; (3) to approve the taxpayer's extension of declaration; (four) to approve the taxpayer to change the tax quota; (5) Examination and approval of the maximum invoicing limit of special VAT invoices (VAT tax control system); (6) Advance examination and approval of enterprise income tax other than actual profit; (seven) the examination and approval of non-resident enterprises to choose their main institutions to collect and pay enterprise income tax.

(a) the tax administrative license shall be implemented by the tax authorities with the power of administrative license within the statutory authority. The subordinate institutions of tax authorities at all levels shall not implement administrative licensing. Whether the tax authorities have the right of administrative license is determined by the laws and regulations that set up the tax administrative license. (2) Unless otherwise provided by laws, regulations and rules, the tax authorities may not entrust other administrative organs to implement the tax administrative license. (III) The tax authorities shall, in accordance with the requirements of "window acceptance, internal circulation, time-limited completion and window service", centrally accept the application for administrative license by the tax service hall or the window set up in the government affairs service hall, and serve the decision on administrative license. The tax authorities that have not set up the tax service hall designate internal organs as windows to centrally accept the applications for administrative license directly submitted to the tax authorities at the corresponding level and serve the decisions on administrative license. State Taxation Administration of The People's Republic of China designated the Tax Service Office as the window to accept the application for administrative license submitted directly to State Taxation Administration of The People's Republic of China and serve the decision on administrative license.