税务行政自由裁量权的滥用与规制

发布时间：2018-03-24 02:03

本文选题：税务行政自由裁量权　切入点：权力滥用　出处：《延边大学》2014年硕士论文

【摘要】：税务行政自由裁量权是国家与人民给予税务机关的重要权力。自由裁量权的正确行使对于稳定国家税收收入、惩办税收违法犯罪行为等都起着重要的作用。近年来,随着税务机关行政权的不断扩张,税务行政自由裁量权的作用也更加突出。税务行政自由裁量权能够对法律的滞后性、原则性不足等弱点进行一定的弥补。但同时我们也应该意识到税务行政自由裁量权其制度本身也存在着设计上的缺陷。在实际工作中存在着被滥用的风险,这严重制约着我国税务工作健康发展。税务行政是一种典型的侵益行政措施,其对相关人合法权益尤其是财产权益具有最为直接的影响。因此,税务行政自由裁量权的滥用对社会将会产生严重的危害。对税务行政自由裁量权的合理规制有着重大意义。对税务行政自由裁量权进行规制旨在于一定限度内,让自由裁量权发挥更加合理的作用,在提高行政效率的同时保障当事人合法权益,进而促进税收的公平执法。本文首先对税务自由裁量权的概念、特征、类型、必要性进行介绍,在此基础上,对当前税务行政自由裁量权滥用的现象、原因进行分析。以税务行政自由裁量权的规制为出发点,结合完善立法、提高服务、加强内部控制、营造环境等几个方面,就如何对税务行政自由裁量权的使用进行规制、监督等提出相关措施。
[Abstract]:The tax administrative discretion is an important power given by the state and the people to the tax authorities. The correct exercise of the discretion plays an important role in stabilizing the national tax revenue and punishing the illegal and criminal acts of tax revenue, etc. In recent years, With the continuous expansion of the administrative power of the tax authorities, the role of the tax administrative discretion is more prominent. The tax administrative discretion can lag behind the law. But at the same time, we should also realize that the system of tax administrative discretion has its own design defects. In the actual work, there is the risk of abuse. This seriously restricts the healthy development of tax work in our country. Tax administration is a typical administrative measure of invading interests, which has the most direct influence on the legal rights and interests of related persons, especially on property rights and interests. The abuse of tax administrative discretion will cause serious harm to the society and has great significance to the reasonable regulation of tax administrative discretion. The purpose of the regulation of tax administrative discretion is to make the discretion play a more reasonable role to improve the administrative efficiency and protect the legitimate rights and interests of the parties. Firstly, this paper introduces the concept, characteristics, types and necessity of tax discretion, and on this basis, the phenomenon of abuse of tax administrative discretion is introduced. Taking the regulation of tax administrative discretion as the starting point, combining with perfecting legislation, improving service, strengthening internal control, creating environment and so on, this paper discusses how to regulate the use of tax administrative discretion. Supervise and put forward relevant measures.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;D922.11

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