Study On The Administrative Penalty Discretion System Of The Local Tax System In Liaoning Province

The discretion of administrative penalty of the tax authority is a kind of administrative discretion. It’s a power that has the widest range of the discretion,the maximum amplitude of the discretion and the most difficulties among tax administrative powers. This paper defines it as: the tax authorities in accordance with the law to enjoy the tax administrative penalty within the scope of authority, illegal behavior of taxpayers, withholding agents and other tax management relative person whether to give administrative punishment, administrative punishment and how to give the range of administrative penalty discretion authority.On the new situation of comprehensively promote the major strategy of governing the country according to law, to speed up the norms of the discretion of administrative penalty, establish and perfect the administrative discretion benchmark system for punishment, is the state of the new requirements proposed by the tax authorities. The content of the first chapter introduces the related requirements of China since 2004 at all levels of government to establish the system of administrative discretion is proposed, and the related research results in this field are briefly reviewed, the significance of this study is mainly for the establishment of a sound system of administrative discretion to provide some reference value.Starting with the analysis of the second chapter from the administrative discretion and administrative discretion benchmark system theory, put forward the standard of administrative discretion is a refinement of the administrative discretion, the legal, regulations and rules to the administrative organ in terms of legal scope to do more fine division, clear. Think of administrative discretion standard external legal effect, the system of administrative discretion as long as through the legal procedure to the society to be published, it formed so binding on the internal administrative organs and also made a commitment to the administrative relative person, it is to depend on the law to exist, but do not have legal status in the strict sense.In the third chapter of this paper I first introduced the basic content and innovation of the discretion of administrative penalty benchmark system of Liaoning province local tax system; and then made a comparative analysis of the data before and after performing the administrative punishment system, and with the administrative penalty discretion benchmark system making tax system in 8 provinces and cities of Shandong Province, Shanghai City, Hubei Province, the a horizontal comparison analysis, found that the benchmark system, reduce the existence leniently, aggravation or no punishment in the actual application situation is not clear, matching system is not perfect, the quota principle of punishment is not scientific and execution, supervision is not to less than four aspects.This paper presents the basic principles of the administrative penalty discretion benchmark system in the fourth chapter, the Liaoning province local tax system of administrative penalty discretion benchmark system was developed from the optimized formulation procedure, improve the supporting system, clear the relevant content, improved limit mode and strengthen inspection and supervision contains five aspects proposed the rationalization proposal.