System Optimization For Taxation Administrative Discretion Under The Goal Of Tax Compliance

Tax compliance, refers to the taxpayer to observe and comply with the tax code. Tax compliance degrees directly affect the quality and efficiency of tax collection and administration, It is very important to the evaluation indexes of present tax system.Tax administrative discretion is refers to the tax organ and tax personnel in the tax laws and regulations to make certain administrative behavior according to their own judgments within the scope authorized by the administration according to the law.Tax administrative discretion to the tax authorities is an important part of administrative power, and is also easy to produce the contradictions in tax works. With the expansion of the administrative power, out of administrative effectiveness and effect of the consideration, an effective tax system must accompany with high rate tax compliance degrees, and high tax compliance will inevitably take reasonably application of tax discretion as the prerequisite. Tax administrative discretion and tax follow are closely related, reflected as:1. Reasonable choice of the way of tax discretion can reduce the resistance psychology of taxpayers; improve right tax attitude and the relationship between the tax party and tax payers;2. Shorten tax administrative discretion exercise time, can raise the tax service level, saving the time taxpayers, and improve the satisfaction degree of the taxpayer;3. In the consideration of promoting and improving tax compliance to have Fair, reasonable and proper verdict, can improve the cognition of taxpayers to the tax organization and related departments, also increase their satisfaction of the government tax policy;4. Increasing predictability of tax discretion and make it fully publicized, can greatly improve the trust of the tax payers, and make them more willing to cooperate with the tax departments.Presently, because tax reform carry out much later in our country, Tax administrative discretion still has many problems such as the judgments lack in consistency or intentional delays, all these could lead to the low degree of tax compliance.