Research On The Discretion Standard Of Tax Evasion Administrative Penalty

Legal and reasonable tax administrative penalty is the inherent requirement of tax law.In practice,the law grants tax authorities discretion within a certain limit and the obligation to properly use the power so as to realize substantial justice in the penalty result.But in reality,there is a high risk of abuse of discretion.The discretionary basis of tax administrative penalty is an effective way for tax authorities to restrain the abuse of discretionary power.The law on the administration of tax collection grants tax authorities discretion in a number of tax penalties.However,the contents of different administrative penalties are quite different,and the principles of setting the discretion benchmark are also quite different.In 2012 and 2016 respectively,the state administration of taxation issued the guiding opinions on standardizing the work of administrative discretion in tax matters and the rules on the exercise of administrative discretion in tax matters.The two documents are from the general,the overall height of the exercise of discretion to determine how to exercise discretion,the development of discretion benchmark.However,in practice,the establishment of discretion benchmark should be consistent with its own particularity.Taking the administrative penalty for tax evasion stipulated in article 63 of the tax collection and administration law as the starting point,this paper studies the current situation of the discretion basis of administrative penalty for tax evasion in China.Based on the current domestic and foreign scholars on the discretionary power and the discretionary base research as a starting point,this paper introduces the theory of the discretionary base of tax penalty,and introduces the theory of the discretionary power and the discretionary base of tax evasion administrative penalty in detail.China’s law authorizes tax authorities to impose discretionary punishment,which shows that discretionary basis is necessary for tax authorities to exercise self-restraint.At present,tax authorities in different parts of our country have different standards for tax evasion administrative penalty discretion,with outstanding problems.In order to solve the problem of discretionary standards,in the later revision of tax collection administration law,it is necessary to clarify the classification of discretionary standards according to several models,and unify the classification of discretionary standards according to standards.The local taxation bureau shall,in accordance with the provisions of the law,formulate the basis for its discretion and amend it in time according to the actual situation.