税务行政自由裁量权的滥用及其行政控制.pdfVIP

摘 要 税务机关享有着极大的税务行政自由裁量权，这是在现代税收行政管理过程 中一个不可回避的突出现象。妥当地、合法地行使税务行政自由裁量权，可以有 效地提高税务行政管理的效率，在社会上产生较好的社会效益，有利于实现个案 公正，对树立税务行政机关权威，增强公众的信任度有着积极意义。然而，实践 中税务行政自由裁量权的被滥用，显示出行政自由裁量权在税收行政管理中的弊 端，它会损害税务行政相对人的合法利益，导致行政腐败行为，严重的会影响到 国家的长治久安。随着税收领域内行政权的扩大，如何对滥用税务行政自由裁量 权进行控制，已经成为一个实践性很强的课题。 本文是从行政自由裁量权的一般理论着手，探讨税务行政自由裁量权存在的 问题，重点是在分析滥用税务行政自由裁量权成因的基础上，对税务行政自由裁 量权的行政控制提出了设想，以期通过对税务行政自由裁量权的行政控制，实现 提高税务行政管理效率、增强税收行政管理水平的目的，最终实现税收领域内公 平执法、合理行政的目标。 关键词: 行政自由裁量权；税收；行政管理；行政控制 II Abstract Abstract AAbbssttrraacctt Tax authorities have a great tax administrative discretion, which is in the process of modern tax administration highlights an unavoidable phenomenon. Properly and lawfully exercise the discretion of tax administration can effectively improve the efficiency of tax administration, in the community have a better social benefits, is conducive to individual justice, to establish the tax authority of the executive authorities, and enhance the publics trust has a positive meaning. However, the practice of tax administration abuse of discretion, showing administrative discretion in the tax administration shortcomings, it would undermine tax administration relative to the legitimate interests of others, leading to administrative corruption, a serious impact on the country long-term stability. With the expansion of the tax regime in the field of experts, how the abuse of tax administration discretion to control, has become avery practicalissue. This article is from the administrative discretion of the general theory of working, tax administration discretion of the problems, focusing on the abuse of tax administration in the analysis of the causes of discretion, based on the discretion of the tax administration raised the administrat