Research On The Taxation Administrative Punishment Discretion Benchmark System

How to regulate the exercise of administrative discretion and avoid abuse of power has always been an important issue in the field of administrative law.The discretionary power of tax administrative punishment is an important part of the administrative power of tax authorities,and it is also a loop that is prone to contradiction in tax enforcement.The improper exercise of the discretionary power of tax administrative punishment will damage the.legitimate rights and interests of taxpayers and affect the taxation legalization process of tax authorities.In order to standardize the discretionary power of tax administrative punishment,in 2012,the State Administration of Taxation clearly proposed that the tax authorities should establish a tax discretion benchmark system.In order to implement the requirements of the State Administration of Taxation and regulate the tax administrative discretion within Beijing,Beijing has established a taxation administrative penalty discretionary benchmark system and achieved initial results.However,the discretionary benchmark system of the Beijing tax authorities has shortcomings in content,technology and procedures.The tax authorities should carry out revisions and adjustments in a targeted manner,and construct a scientific and perfect tax administrative punishment discretion benchmark system.The first part:introduction,from the three aspects of research background,research purposes,research status,and clarify why the author chooses the discretionary benchmark system in the field of tax administrative punishment.The second part:to explore the basic issues of tax administrative punishment discretion and tax administrative punishment discretion benchmark.With regard to the basic issues of tax administrative punishment discretion,the author adopts the general and special research logic,from the general concept of administrative discretion to the concept and characteristics of tax administrative punishment discretion,from the general concept of discretionary benchmark to the concept of discretionary benchmark of tax administrative punishment.In this part,the author also studied the necessity of tax administrative punishment discretion and tax administrative punishment discretion benchmark.The third part:the basic theory of the discretionary benchmark of tax administrative punishment.This chapter expounds the basic theory of the discretionary basis of tax administrative punishment from the three theoretical dimensions of administrative rule of law,administrative self-control principle and proportional principle.It provides a theoretical basis for the empirical research and institutional construction of the tax administrative penalty discretion benchmark below.The fourth part:Taking Beijing as an example,it conducts empirical research on the discretionary basis of China's tax administrative punishment.Through the in-depth analysis of the background,nature,effectiveness,positive significance and main issues of the Beijing Municipal Tax Administrative Punishment Discretion Benchmark,this paper studies the current situation of the construction of Beijing tax administrative punishment discretion benchmark system.This paper not only aff-irms the progress of the "Beijing Tax Administrative Punishment Discretion Benchmark",but also points out the main problems of lack of relevant factors,rough technology and single generation model.The fifth part:Through the analysis of the problems reflected by the discretionary benchmarks formulated by the Beijing tax administration,the author proposes to add relevant factors to consider,scientifically design discretionary benchmark technology,introduce public participation mechanism,and strengthen multi-dimensional supervision.