Taxes Discretion Research

The discretion rights for taxation means that for the purpose of administration, within the limits of the authorization and passive permission of tax laws and regulations, the taxman can independently determine the rights for administration. It widely lies in the process of tax administration. Its proper application is closely related to the efficiency of the taxman and the benefits of the taxpayersas well. But its present application is so far not satisfying. A clear evidence is the high rate of failures in tax accusation. Different people have different ideas about the solution to this complicated problem. The purpose of this paper is to establish the precedent for txation according to the right key content of judgement laws. That is, to increase the transparency of tax administration with the use off precedent self-discipline system, so as to solve the abuse of the rights.The paper is composed of 3 parts:Part 1 :the discretion rights for taxation and its applicativeflaws,including:The defination of discretion rights for taxtion;the priniciples that it should follow;the abuse of the rights.Part 2: to establish the precedent taxation and to solve the problem of its abuse.including:The defination of the precedent taxation; its function; its history; the analysis of its feasibility.Part 3:the specific design of the precedent taxation,including:The principles it should follow;the main body,process,style and the application of the precedent taxation.