Research On The Right Of Administrative Discretion Under The Legal Principle Of Tax Revenue

In 2015, with "NPC and CPPCC" victory is held, the tax is no longer an isolated and simple task. The statutory tax once again into the academic field of vision, but also become the focus of public attention. Starting from the practical point of view, since November 9, 2013 the 18 th Central Committee of the Communist Party of China the third plenary session will "implement the statutory tax as one of the important goals of tax reform in our country since, our country domestic for the statutory tax voice has never stopped.Ruling the country by law, build a socialist country under the rule of law is the basic national policy of our country, which is to establish the inherent and inevitable requirement of socialist market economy and harmonious society, but also in our country as the essence of people's sovereignty decided. As a basic administrative law enforcement organs, we must follow the basic principles of administrative law. Administrative discretion is an administrative power is an important part of the implementation is adhere to administration according to law must strictly control the important content. The tax system as an important executive in China, in their administrative areas to do administration according to law is the most important and the most fundamental is the tax according to law. It is also inseparable from the regulation of tax administrative discretion in the exercise of the right. The author is a grass-roots tax collection and management staff, have since engaged in tax work has repeatedly witnessed and understanding to the current our country tax authorities and tax law enforcement officers abuse phenomenon of tax administrative discretion rights, therefore to regulate and restrict the tax administrative discretion right exercise has always had a strong interest in learning and to explore the idea. In this paper, we will assume that the further improve the comprehensive quality of the tax authority and tax cadres and law enforcement level objectives as a starting point, to the source to prevent and control corruption, promoting the legalization of tax administrative law enforcement behavior tends to be more, rationalization, and continuously push forward the process of Zhishui according to law. This paper is divided into five parts. The first part, starting from the administrative discretionary right of the general theory and research results, to explore the meaning of tax administrative discretion rights and the necessity of the existence of, and its classification and manifestation of problem; the second part. A preliminary conclusion of the abuse of powers of taxation administrative discretion, and explore the reasons for its; the third part, combined with the actual from the legislative control, establish tax precedent system and internal control mechanism, to comprehensively strengthen the judicial review and the rights and social public will balance several aspects to discuss the use of tax administrative discretion to regulate and control, taxpayer guarantee the legitimate rights and interests of.Research of tax administrative discretion rights will be conducive to better guide the practice, will provide to us to create a fair and reasonable tax environment, which will form a virtuous cycle, improve taxpayers enthusiasm, promote economic development, in turn will also improve the legal system related to tax discretion rights. Taxation administrative discretion in the reasonable and legitimate exercise will let people see justice, fair dawn, and makes a believer in the certainty of the tax, so tax free administrative discretion study greatly guarantee the social and economic interests, safeguard social fairness.