Connotation And Regulation Of Actions Necessary Elements Identification Link Discretion Of Tax Administrative Penalty

This paper focuses on the connotation and regulation of actions necessary elements identification link discretion of tax administrative penalty,to clear the connotation of the discretion,to clear the wide exist of the discretion and the ignorance of academia and government agencies towards it,to explore the deep reason of the fact,and finally put forward my proposal.The key issue of this paper is :“We should pay attention to the exist and special meaning of actions necessary elements identification link discretion of tax administrative penalty,we should carry out effective regulation towards it.This paper will be divided into four parts.The first part of this paper mainly clear the concept and special status of actions necessary elements identification link discretion of tax administrative penalty.The second part of this paper mainly explore the current regulation of tax authority on actions necessary elements identification link discretion of tax administrative penalty.The third part of this paper mainly explore the current regulation of other authorities on actions necessary elements identification link discretion of tax administrative penalty. The fourth part of this paper mainly express my suggestion of the regulation on actions necessary elements identification link discretion of tax administrative penalty.