The Control Of China’s Tax Administration Law Enforcement Discretion

The discretion of administrative tax enforcement not only has a favorable side,there is a downside. So we must find a balance, to balance the favorable andunfavorable relationship. With the development of society, the examples of abuse ofadministrative law enforcement discretion are constantly increasing. In order to makethe legitimate property of the taxpayer from unlawful infringement, seeking effectivecontrol of abuse of administrative law enforcement discretion has been very necessary.In this paper, I want to solve abuse of discretion of administrative subjects in the taxenforcement through the research about the control of the tax administrationenforcement discretion. From the legislative perspective, study about the control oftax administration law enforcement discretion provides a theoretical basis for theimprovement of tax legislation; from a law enforcement perspective, it also hasfar-reaching significance for administrative tax law enforcement. And from thecontrol level, the research is conducive to refine the control theory.The tax law enforcement is an administrative act of the administrative organ,applying compulsorily to the taxpayer in accordance with the legal authority andprocedures. With the development of the socialist market economy, the standard ofadministrative enforcement is constantly improving. In pursuit of a fair, just,reasonable and efficient tax administration law enforcement environment, this articleis studying about the control of tax administration law enforcement discretion, tryingto seek effective measures for rational use of administrative discretion. This articlehas three parts. The first part is to study the basic theory of the control of taxadministration law enforcement discretion, produce, meaning, development, as wellas the principle of discretion. The second part is about the status quo of the control oftax administration law enforcement discretion, analyzing the appliance of discretion,as well as the abuse of discretion in practice. The third part is a summary, making recommendations about discretion of tax administrative law enforcement.