Empirical Research On Exercise And Restriction Of The Discretion Of Basic Tax Enforcement

Tax administrative discretion,especially the basic discretion of tax law enforcement is the tax law and the most fore-end means to implement of the national tax policy,the registration,use of tickets,nuclear tax,declaration,preference,remittance,cancellation and so on all of the tax collection and management procedures are all accompanied by the exercise of discretion.Tax law enforcement,on the one hand,it concerns the public interest,on the other hand,it concerns the vital interests of each citizen.Therefore,the correct exercise and reasonable restraint of the discretion of the tax administration at the grass-roots level is particularly important.But at present,the process of grass-roots tax law enforcement discretion exist some problems,such as the lack of discretion standard,the regulations are not detailed enough,the managers refuse to implement the discretion rules,the discretion of the process,the lack of supervision and the lack of discretion in information technology support and so on.Therefore,it is of great practical significance to study the discretion of the tax law enforcement at the grass-roots level and propose solutions.Based on the empirical research,this paper is divided into five parts to study the exercise and restraint of the discretion of the tax law enforcement at the grass-roots level.The first part of the introduction mainly wrote problem proposition,literature review,the significance and research approach of the study.The second part summarizes the characteristics of tax administrative discretion,and analyzes the three characteristics mandatory,complexity of subject,the extensiveness of content of the process of tax administrative discretion.The third part expounds the practice of standardizing the tax administrative discretion in the national tax system,especially,makes a comprehensive and objective analysis of the problems existing in the work of standardizing discretion.The fourth part takes the GD district tax bureau as an example,selects the real typical case,and analyzes the main problems of the discretion of the tax authorities at the grass-roots level in details.The fifth part,from the formulation of the rule of discretion to the implementation of specific actions,puts forward some suggestions on restricting the administrative discretion of tax administration,and then more effectively solve the grass-roots tax authorities in the exercise of discretion in the actual difficulties encountered.