Research On Perfecting The Control System Of Tax Discretion

Taxation administrative discretion(TAD) is an important power which country and people empower to the tax authority. Its existence adapts to the needs of the social economy’s development and the tax administration. It exercises correctly play an important role in steadying state tax and publishing the taxation offences etc. The functions of TAD will highlight more with the expanding of the tax authority’s executive power. But taxation administrative discretion’s features such as qualitative, the main body of a multi-level, unilateral, flexibility etc. easy to lead the tax officials in law enforcement get into discretion troubles and generate discretion improper phenomena. So the tax administrations need the discretion, but it needs more to find a golden section point between the rules and the discretion, in order to prevent the abuse of discretion.This paper studied this problem from five aspects. The first part stands from the background of the topic, research significance and the domestic and foreign research review of related issues. It fully references the tax discretion’s research review from domestic and foreign scholars, determines the basic research method. And it puts forward research ideal that conducts a comprehensive control to tax discretion from the aspects, builds a comprehensive system of supervision and control in lines.The second part interpreted the concept of tax discretion. On this basis, the paper analyzed the necessity of the tax discretion’s existence from the classification and characteristics of tax discretion, the tax discretion’s regime of contents, structure and target for control system. It settled the theoretical foundation for further study.Analyzed our country’s status quo on tax discretion and control system from the practice and evolution. It analyzed our country’s tax discretion system from two levels which are national and provincial. And it pointed out the problems in operation in the tax discretion and control system.The third part takes the Nujiang land tax as example illustrated five current problems in operation. First, the tax authority on tax discretion is too much. Second, tax discretion abuse is very universal. Third, transparency is insufficient in the process of discretion. Forth, the relief of discretion abuse is faultiness. Fifth, the supervision of tax discretion is weakness. And it revealed the causes of these problems, for example: the laws limited the discretion are blank, laws and regulations are imperfect themselves, the judge standard of laws and regulations are imperfect, and the transformation of government’s role is not clear which lead the confusion of conception of execution.The fourth part definitive the principles which must insist in the perfection of tax discretion. It studied the improvement of our tax discretion control system from aspects, which strengthen the legislative and judicial interpretation, optimize the internal control system constantly, promote the intensity of external control and strengthen the government administrative level of ethics. And it obtained preliminary conclusion...