The Regulation On Tax Discretion

Tax discretion is the power of the tax authorities and their staff, upholding the spirit of the legislation and following the specific legislative purpose, with the legislative, administrative regulations and other normative documents within the prescribed scope and magnitude, then identifing, using and appling to the specific transaction within the tax field or to the occurrence when the legal norms are not clear. The existence and use of tax discretion has its own necessity and rationality. If the tax discretion used properly, it can adapt to ever-changing tax situation in China, improve the efficiency of tax administration and better play the functions of the tax authorities, which ensure the implementation of the national taxation policies and regulations and promote economic development and social stability. However, the discretion of the tax continuing to expand also increases the risk for the abuse of power.Therefore, this paper analyses and discusses the currency of tax discretion and the meaning of regulation in China by introducing its theoretical basis, and give my own suggestions on how to regulate the tax discretion, in order to do good to regulatory discretion in theory and practice and benefit various aspects of tax collection and management in our country, then the tax can give full play to the rolls of raising fiscal revenue, regulating and adjusting the distribution of the economy.This paper launches a historical inspect, literature study, inductive analysis, case reviews, and sino-foreign comparative method, not only from the Angle of tax law and administrative law, but also learns lessons from the knowledge in taxation administrative management and other related disciplines for evidence.The full text firstly conducts a comprehensive interpretation of the conception on tax discretion, respectively through the definition, types and characteristics; Secondly, it introduces the history evolution of tax discretion in western countries, and reviews the one of our own in this regard and the relevant circumstances, and next discusses its present situation, that is, namely for its disregarding during the course of exercising; Thirdly, it analyses the positive and negative effects on the regulation of tax discretion on both sides, explores the values in this respect.Again, it also introduces the advanced experience of the main countries and regions of the world through the comparison between China and foreign countries, from the concept, the basis, subjects exercising the power, tax information, collection and management approaches, handling tax-related disputes and so on; Finally, it thinks about how to regulate tax discretion, proposes regulatory standards and the specific programs from inside and outside by using the principles of internal and external causes.The innovation of this paper is that it summarizes the types and characteristics of tax discretion, fully analyses the disregarding on the exercise of tax discretion by integratedly using the relevant principles of criminal law and administrative law, and on the basis of referring advanced experience of other major countries and regions by sino-foreign comparative method through the foreign language document translation, further puts forward realistic countermeasures from the angle of internal and external regulation.