On The Legal Regulation Of The Discretionary Power Of Tax Administration

Under the background of government by law society,every citizen in the exercise of power are subject to certain constraints,including the administrative discretion.Restriction of administrative discretion,prompting them to every exercise of power conform to the mainstream values of the modern rule of law society and the objective requirement of building a well-off society,is that we need to attach great importance to the problem.Objective in terms of tax administrative discretion has both advantages and disadvantages,on the one hand,the tax authorities to tax issues for some of the individual case take specialization means of processing,can effectively avoid the penalty caused by the rigid law thinking injustice,to improve the working efficiency of the tax authorities at the same time;But on the other hand,if the power is intentional abuses,will not only hurt the legitimate rights and interests of the general taxpayer,will also affect the tax authorities in the social public image.In this paper,based on administrative practice work,discretion of the tax collection and administration work made a comprehensive and detailed combing.This paper by the introduction to derivation,this paper introduces the research background of this topic and actual application value.At the same time,the body also expounded in detail the concept definition of discretion,and set a specific tax case further analyzes the tax the main form of discretion and the main problems existing in the use process,combined with the tax agency works on discretion has carried on the comprehensive analysis,based on this,advances the corresponding countermeasures,and the author also the feasibility of these measures also made a comprehensive discussion,to fully ensure the discretion to effect,exert its due legal effect.