On The Tax Administrative Penalty Discretionary Basis System

In recent years, the theory circle and practice circle pay more and more attention to the discretion benchmark system. Government departments at all levels to develop the system of administrative discretion of local or the Department in recent years, a large number of experts and scholars have explored the discretion standard system, and put forward many constructive suggestions.In2008, the State Council put forward to regulate the exercise of administrative discretion. In order to promote the standard of the tax authorities to exercise discretion, in2012, the State Administration of Taxation clearly put forward the tax authorities to establish tax discretion benchmark system. From the current world development situation, all the tax authorities for tax administrative penalty set up tax administrative penalty discretionary basis system, but because of the tax administrative penalty discretionary basis system is at the exploration stage, there are still some problems, therefore, in the process of practice need to solve these problems.The first part:the establishment of the tax administrative penalty discretionary basis produces the necessity, various means all kinds of large tax penalties on "free" space and limitation of these "free" space, subject of taxation administrative punishment discretion benchmark system leads to the.The second part:the definition of tax administrative penalty discretionary basis system, clear the concept, character, function and legal basis of the tax administrative penalty discretionary basis.The third part:analysis of current situation of tax authorities to formulate administrative penalty discretion benchmark and encountered in operation, the tax authorities at all levels to develop around the situation, and the existing subject confusion, the uncertain effect, regional conflicts, making procedure of opaque and other issues are discussed.The part:discusses the conception of perfecting tax administrative penalty discretionary basis, analyzes the conflict theorists to the discretion of the base knowledge, from the main developed unique perspective, clear tax administrative penalty discretionary basis; secondly, from the division datum line and other aspects of the formulation of discretion standard analysis techniques; legal effect again from the tax administrative penalty discretion standard were discussed, analysis of the impact of the tax administrative penalty discretion in the administrative relative person and the court administrative trial activities and other aspects, and puts forward some feasible suggestions from the inside; finally, legislative, judicial and social supervision, the supervision mechanism, ensure tax discretion the administrative punishment standard system is more reasonable.