Study On The Legal Control Of Discretion In Tax Assessment

The discretion of tax authorities in tax verification,also known as the discretion of tax authorities in tax verification,refers to the power of tax authorities to make choices and judgments within the statutory scope when conducting verification and collection in accordance with specific conditions.The discretion of tax verification is of great significance in remedying tax law deficiencies,facilitating tax authorities’ enforcement,and improving the efficiency of verification and collection.However,this power belongs to the category of public power,and it must be more strictly restricted and controlled within the statutory scope,otherwise it is extremely vulnerable to abuse and corruption-If this power cannot be effectively controlled,it will inevitably trample on the core concept of the rule of law in taxation and disrupt the order of tax collection and management.Based on clarifying the concept of tax approval discretion,this article combs out the legal provisions regulating this power,and uses practical cases to lead to the issue that the exercise of tax approval discretion is not controlled by law Then,it elaborates the theory of tax approval discretion,analyzes the legal control dilemmas of tax approval discretion at the legislative,administrative,and judicial levels,and finally proposes solutions to these dilemmas.The relationship between tax authorities and taxpayers is not a relationship of complete command and obedience.If the power of tax authorities is unilaterally emphasized while the demands of taxpayers are ignored,it is still difficult to truly and effectively control the discretion of tax verification.Therefore,it is necessary to break through traditional thinking and build a "contractual"communication mechanism for equal consultation based on the traditional legal control path in the past,reverse the unequal reality of both sides,enable taxpayers to fully express their opinions and opinions,establish a cooperative relationship between the tax collectors and taxpayers,and promote the realization of the goal of the rule of law in modern taxation.In addition to the introduction and conclusion,this article will use four chapters to study the legal control of tax discretion.The second chapter is about raising questions.Firstly,define the concept of tax discretion;Secondly,sort out the legal norms regulating this power;Finally,through the case samples,we draw out the irregularities in the exercise of this power and propose the research issues of this article.The third chapter is the theoretical analysis of the tax verification discretion.Firstly,it elaborates the general theory of administrative discretion and the basic theory of tax verification discretion;Secondly,it elaborates the legal function of power exercise;Finally,it analyzes the important value of legal control over this power.The fourth chapter is about the legal control dilemma of tax discretion.This paper discusses the dilemma and existing problems of legal control of tax discretion in China from three perspectives,namely,the legal control issues at the legislative,administrative,and judicial levels.The fifth chapter is about the legal control path of tax verification discretion.This is the core content of this article.From the perspective of legislative control,administrative control,judicial control,and contractual control,this paper proposes legal control measures for the discretion of tax verification-Firstly,improve relevant legislation on tax verification;Secondly,strengthen administrative control,decentralize power departments within tax authorities,and establish discretionary benchmarks in the field of tax verification;Thirdly,use judicial control measures to unblock the channels for verifying dispute litigation,strengthen judicial review,and optimize the allocation of the burden of proof;Finally,change the thinking of tax collection and management,establish a dialogue mechanism for cooperation between tax collectors and taxpayers,and incorporate it into the tax verification system to promote the formation of a more harmonious relationship between tax collectors and taxpayers.