Theabuse And Reasonable Planning Of Taxadministrative Discretion

Tax administrative penalty discretion is an important power that is given by nation and people. To use it correctly has positive connection with the stability of national revenues, and the punishment of tax illegal acts. Recent years, with the expand of executive power of tax authorities; tax administrative penalty discretion became more and more important and useful. It will offset the lack of tax law such as hysteretic quality, and principle quality. Meanwhile, there are some drawbacks of tax administrative penalty discretion, such as abuse and misuse of it. It will have negative effect on our healthy tax work developments. Tax administration is a kind of typical invasion beneficial administrative measures, there is direct relationship between the relative person legitimate rights and interests, especially property rights. Therefore, the abuse of tax administrative discretion will have serious harm to the society. It will be an important study of planning tax administrative penalty discretion reasonably.To regulating the tax administrative discretion aims to make discretion’s role ore reasonable, to improve administrative efficiency at the same time, safeguard the legitimate rights and interests, and thus promote the tax fair law enforcement. This paper will introduce the concepts and characteristic firstly, an d then take some abuse acts for examples, then analyze the reasons on the position of reasonable plan tax administrative penalty discretio n. With the point of tax administrative discretion, and analyzing the aspects of perfecting legislation, improving service, strengthening the internal control, building environment, and put forward to how to use of tax administrative discretion regulation, supervision and other relevant measures.