减免税是发挥税收调节作用的重要手段。其审批管理质量直接关系到贯彻落实国家政策的准确性、执法的公正性。从２００１年起，铁岭市地税局制定并执行了《铁岭市地方税务局减免税审批管理制度（试行）》，凡减免税的请示和批复，不再采用表格形式，代之以“红头”文件。基层局 Tax relief is to play an important role in tax regulation. The quality of its examination and approval management is directly related to the accuracy of implementing the state policy and the fairness of law enforcement. Since 2001, Tieling Local Taxation Bureau has formulated and implemented the “Tieling Local Taxation Bureau’s Examination and Approval System for Tax Reduction and Exemption” (Trial Implementation), where any request for reduction or exemption of tax is rejected and the form is no longer adopted. Instead, the “red-head” document . Grassroots bureau