Study On The Administrative Discretion Of Tax Authority "Invoice Management"

The Tax administrative discretion,in the tax authorities "invoice management" frequently appeared;The first chapter is the introduction,which explains the research background,research content,research significance,domestic and foreign research status,research methods and ideas.The second chapter gives an overview of relevant theories: the concept and classification of invoices,the overview of invoice management system,the concept of administrative discretion,and the concept of the discretion of tax administration.The third chapter X county irs work,introduce "invoice management," the biggest holes and the most direct reflection of the present situation of falsely making out invoice,reveals the existence of tax administrative discretion issue is a significant factor in forming "invoice management loopholes,eventually lead to falsely making out the invoice,an important cause of tax risk.Then,from the "invoice management" in advance,three approaches,analysis of the problems of tax administrative discretion,summed up the tax administrative discretion affected by subjective arbitrary point of view;The fourth chapter tries to analyze the influence factors and the realization means of the subjective arbitrariness of the law enforcer at the micro level.The fifth chapter analyzes the causes of the problem at the macro level: the lag of legal construction,the lack of functions,the incomplete internal control mechanism and the weakness of external supervision.Chapter six explains the reasons for the formation of the corresponding problems,and gives the countermeasures of how to regulate the administrative discretion of tax authorities.