Study On Problems And Countermeasures Of Tax Administrative Discretion

The uncertainty of tax collection and management law is the basis of the existence of tax administrative discretion,and the guarantee of tax administrative efficiency is the decisive factor of the existence of tax administrative discretion.The existence of tax administrative discretion is the inevitable requirement of modern tax administration.Once the tax administrative discretion has been reasonably applied and its intrinsic value is brought into play,it can not only guarantee the tax order and create a good tax administrative environment,but also establish a good image of the government.However,the improper use and abuse of tax administrative discretion in practice not only violates the principle of 'rule by law,fairness,civilization and efficiency',but also hinders the promotion of tax rule by law.The control of tax administrative discretion is not only a realistic requirement for safeguarding the legitimate rights and interests of taxpayers,but also a way to realize the implementation of central governmentundefineds cages of putting power in a system.Based on the theoretical analysis of the tax administrative discretion and the legal basis of the tax administrative discretion,the paper analyzes the law enforcement and the system arrangement from two aspects:the law enforcement and the system arrangement.Based on the the 'Guidance on standardizing the work of Administrative discretion in Taxation '(hereinafter referred to as 'Guidance')and the'Rules on the exercise of discretion in tax Administrative punishment'(hereinafter referred to as 'Exercise Rules'),this paper analyzes the current situation and existing problems in the exercise of tax administrative discretion.Then,through the introduction of four typical cases of improper use of tax administrative discretion,this paper analyzes the reasons behind the improper use of administrative discretion,carries out case analysis,and provides ideas and directions for solving the problem,so as to integrate theory with practice.Finally,it is also the focus and destination of this paper,in view of the above problems of the tax administrative discretion,from the aspects of perfecting the legislation,strengthening the system protection and the exercise of the right to regulate the tax administrative discretion suggestions.