由海关执行的进口货物特定减免税作为国家为达到吸引投资、鼓励科研、鼓励捐赠等目的的手段,是海关现场业务的重要一环。本文拟就通过对行政许可法中“行政许可”这一概念进行分析,结合特定减免税审批加以理解,得出减免税审批是“行政许可”的结论,并结合具体特定减免税实例找出其设定、实施环节的不足,提出解决办法。 As a means of attracting investment, encouraging scientific research and encouraging donations, the special tax relief for imported goods implemented by the Customs is an important part of the customs on-site business. This article intends to analyze the concept of “administrative permission ” in the administrative permission law and combine it with the examination and approval of specific tax deduction to get the conclusion that the tax reduction and exemption approval is “administrative permission ”, combined with the specific specific tax relief Examples to find out its settings, the implementation of the lack of links, propose solutions.