Administrative costs and operating costs increase, and social risks increase. The problems existing in the notification and commitment system of tax matters include the increase of administrative costs and operating costs, and the increase of social risks. "Inform-and-promise system" refers to a system in which citizens, legal persons or other organizations apply for administrative examination and approval, and the administrative examination and approval authority informs them of the examination and approval conditions or the materials to be submitted at one time, and the applicant promises in writing to meet the examination and approval conditions and submit the materials within the prescribed time limit according to the promise, and the administrative examination and approval authority makes the administrative examination and approval decision.