2004年7月1日，《中华人民共和国行政许可法》开始实施，开创了中国政府行政许可的新纪元，中国税务机关所实施的税务许可也由此迈进了新时代。税务许可的新时代，体现为一系列重要理念上的“更新”，以及一系列具体做法上的“换代”。税务许可上的理念更新和做法换代，正是《 July 1, 2004, “People’s Republic of China Administrative Licensing Law” came into operation, creating a new era of Chinese government administrative license, the tax authorities of China implemented the tax permit has thus entered a new era. The new era of taxation permits is reflected in a series of important concepts of “renewal”, as well as a series of specific practices on “replacement.” Tax licensing on the concept of updating and practices, it is "