Tax Administration Discretion To Abuse Its Control

"Tax power restriction"is the core value of taxation constitutionality. In three restrict aspects of legislative power, administrative power and judicial power, as a result of the administrative power with the utmost use of resources, controlling the tax administrative power is the focus of tax power restriction. Due to the limitations of the rule of law and the appealing of"individualized justice"and efficient administration, discretion exists widely and infiltrates through the various links in the process of tax administration. As a relatively"free"power, taxation administrative discretion is hard to be controlled. Slightly careless, it will breed abuse, resulting in serious harm. Therefore, the essence of controlling tax administrative power lies in restraining the taxation administrative discretion. But its present application is so far unsatisfying, 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, through the analysis of the meaning, the existence foundation of the taxation administrative discretion and the main reasons for performance ,affirm the basic goals, refine the principles. From the legislative, administrative, judicial point of view, propose the ideas and measures, so as to solve the abuse of the rights.The paper is composed of 3 parts:The first part—the general theory of the taxation administrative discretion. Through the analysis of the meaning, the existence foundation, the performance and form of taxation administrative discretion, affirms the basic goals and refines the principles.The second part—abuse of the taxation administrative discretion. This part analyzes not only the meaning and performance of abuse of taxation administrative discretion, but also the reasons for abuse. Then, point out the harm.