| 在税收执法中行使自由裁量权的思考 |
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| 引用本文： | 江燕. 在税收执法中行使自由裁量权的思考[J]. 广西财经学院学报, 2006, 19(2): 11-13 |
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| 作者姓名： | 江燕 |
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| 作者单位： | 广西壮族自治区地方税务局,税收科学研究所,广西,南宁,530022 |
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| 摘 要： | 当前税收执法行使自由裁量权存在的主要问题是滥用裁量权,不能合理、公正和公平地运用自由裁量权.税收执法行使自由裁量权必须遵循的基本原则是:合法性、合理性、先例、适度和程序的原则.减少和防止自由裁量权不当行使的对策是加强教育,公开结果,推行税务行政责任制度等.
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| 关 键 词： | 税收执法 自由裁量权 税务行政责任制度 |
| 文章编号： | 1673-5609（2006）02-0011-03 |
| 收稿时间： | 2005-11-02 |
| 修稿时间： | 2005-11-02 |
Thought of Exercising Discretionary Power in Enforcement of Tax Law |
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| JIANG Yan. Thought of Exercising Discretionary Power in Enforcement of Tax Law[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2006, 19(2): 11-13 |
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| Authors: | JIANG Yan |
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| Affiliation: | Institute of Taxation, Local Taxation Bureau of Guangxi Province, Nanning 530022, China |
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| Abstract: | While exercising discretionary power in the enforcement of tax law, the main problems are abuse of the power, unreasonable and unfair exercise of the power. The basic principles of exercising the power are validity, rationality, moderation, and following precedent and procedure. The ways to reduce and prevent abuse of the power are enhancing education, opening result and carrying out tax administration responsibility system, and so forth. |
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| Keywords: | enforcement of tax law, discretionary power tax administration responsibility system |
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