论税收执法过程中的自由裁量权及执法责任监督

指出我国税收的自由裁量权主要体现在权力行使方式的自由裁量、权力行使方法的自由选择和权力适用幅度的自由确定上,进而列举了我国税收自由裁量权的滥用与合理运作的关键因素,即行政主体能否正确理解立法意图和自由裁量权是否得到有效的制约和监督。最后,说明税收执法责任制是税收执法权监督的核心,对于自由裁量权合理运作的控制具有良好的实际效果。

Study on the Discretion and Supervision over Law Enforcement in Tax Collection Procedure

The discretion of taxation in China embodies in the discretion of exercise style,method,and adaption.It points out the key factors of China's taxation discretion as to its abuse and right use,that is whether the administrative body can understand the legislation intention correctly and whether the effective restriction and supervision is given to discretion.Last,it illustrates that law-enforcement responsibility system is the core of supervision over tax collection,which has better command over the appropri...