| 税收执法自由裁量权滥用及其救济制度设计 |
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| 引用本文： | 杨森平.税收执法自由裁量权滥用及其救济制度设计[J].税务与经济,2005(3):11-14. |
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| 作者姓名： | 杨森平 |
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| 作者单位： | 暨南大学,经济学院,广东,广州,510632 |
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| 基金项目： | 广东省地方税务局、广东省地方税收研究会、广东省国际税收研究会“2004年度课题——税收执法自由裁量权滥用及其救济制度设计”的阶段性成果。 |
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| 摘 要： | 目前,在税收执法过程中,经常发生滥用自由裁量权的情况。为此,应该对自由裁量权进行有效的控制,通过确定应遵循的原则、设计救济制度等措施,一方面使自由裁量权能有效运作,保证行政管理能动作用的发挥;另一方面防止行使者滥用权力,从而保障纳税人的合法权益。
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| 关 键 词： | 自由裁量权 救济制度 滥用 税收执法 |
| 文章编号： | 1004-9339(2005)03-0011-04 |
| 修稿时间： | 2005年2月16日 |
On the Abuse of Free Jurisdiction during Tax Administration of Law and the Design of Relief Systems |
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| YANG Sen-ping.On the Abuse of Free Jurisdiction during Tax Administration of Law and the Design of Relief Systems[J].Taxation and Economy,2005(3):11-14. |
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| Authors: | YANG Sen-ping |
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| Abstract: | At present,the abuse of free jurisdiction during tax administration of law often happens.So free jurisdiction should be controlled effectively by affirming the principles,designing the relief systems and so on. On the hand,free jurisdiction can be used to work effectively to guarantee the administrative function.On the other hand, the people who use jurisdiction can be prohibited from abusing it in order to protect the lawful rights and interests of the tax payers. |
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| Keywords: | free jurisdiction relief system abuse tax administration of law |
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