Study On Tax Administration Discretion Under The Background Of Constructing Harmonious Society

The general secretary Hujingtao pointed out that the socialist harmonious society (SHS) is a society which includes democratic legal system, fairness and justice, honesty and friendship, vigor, stability and order, and harmony between human and nature. Not only the administration with law but also harmonious administration is the requirement of building socialist harmonious society, so administration discretion and harmonious administration is closely related. Tax authorities posses administration discretions. Power abuse will do harm to the legal rights of taxpayers, cause the loss of national tax and social injustice, and pose a threat to social harmony and become great obstacle to harmonious society (HS) because it damaged the social order and was not beneficial to stability of social order. Therefore, there is both theoretical and practical value to study on tax administration discretion (TAD) under the background of constructing HS.Beginning with general theory of TAD, the problems about TAD are comprehensive discussed in this paper with the methods of theoretical analysis combined with positivist analysis. This paper consists of three parts.First part is the association analysis of HS and discretion. The general theory of HS and discretion is described, and the significance of exercising correctly TAD is analyzed for building SHS.Secondly, the manifestness, reason and harm due to abuse of TAD are analyzed. In the author's opinion, the main manifestness is unequal treating, unjust consideration, chop and change, purposive delay. The reason of TAD abuse rest with information asymmetry, tipstaff's self-concern, discretion self's flexibility and legal faultiness. The harms induced by TAD abuse include that damaging tax law oneness, weakening adjusting acting of tax economic leverage, breeding corruption, helping privilege mentality, inducing power seeking lease, demolishing social order, impeding process of treating tax in accordance with the law and destroying tax and legal building.Thirdly, available methods of standard controlling TAD under background of HS are discussed. To avoid and lessen the TAD abuse, three aspects should be enhanced. One is legal control, the other is interior control of administration system, and the last is perfecting law control regime.