税务行政自由裁量权控制研究

发布时间：2018-10-12 11:58

【摘要】：税务行政自由裁量权，是税务机关依据一定的价值取向和制度标准进行行为选择的过程，它贯穿于整个税收征管活动。经济社会的快速发展与税收法律的局限性，以及现代税务管理对行政效率的要求，是赋予税务机关行政自由裁量权的现实需要之选择。合理地运用税务行政自由裁量权，既能有效维护税收经济秩序，，保障国家税款顺利入库，又能提高税务行政管理的效率，调动税务工作人员的工作积极性和责任感，有利于提高税务管理的民主化程度。但是，税务行政自由裁量权是一把双刃剑。在税收征管实践中，由于种种原因导致其存在使用不当的现象，不仅有损多方利益，扰乱征管秩序，破坏征纳关系，并在一定程度上助长了特权思想和滋生腐败，对公共利益与行政法治是一个巨大的威胁。因此，研究税务行政自由裁量权的不当使用及其控制体系，扬其长而避其短，有着非常重要的意义。本文通过对税务行政自由裁量权存在的合理性及其控制的必要性进行研究，结合现实的税收征管活动中税务人员裁量失当的典型案例，剖析了税务行政自由裁量权在行使中的困境和失范的各方面原因。纵观行权全程，事前税务执法主体裁量意识淡薄、裁量范围及幅度模糊，事中行权过程缺乏严格的监督规制，以及事后的纳税人法律救济与司法审查制度的不完善，是税务行政自由裁量权使用失当的主要原因。进一步，从国家层面及省市级层面分析了我国现有的控权对策与不足之处。最后，在已有的经验上，从税务行政自由裁量权行使的事前、事中、事后全程出发，探讨了事前执法主体与执行基准控制，事中先例制度与裁量过程控制，事后问责制度、复议与专业司法审查控制等方法，以更好的补充现有的控制手段，并挖掘更全面的控制体系。
[Abstract]:The discretion of tax administration is a process for tax authorities to choose their behavior according to certain value orientation and system standard, which runs through the whole tax collection and management activities. The rapid development of economy and society, the limitation of tax law and the requirements of modern tax administration for administrative efficiency are the practical needs of giving administrative discretion to tax authorities. The rational use of the discretion of tax administration can not only effectively maintain the tax economic order, guarantee the smooth entry of the national tax, but also improve the efficiency of tax administration, arouse the work enthusiasm and sense of responsibility of the tax staff. It helps to improve the degree of democratization of tax administration. However, the tax administrative discretion is a double-edged sword. In the practice of tax collection and management, due to various reasons, the phenomenon of improper use not only damages the interests of all parties, disrupts the order of collection and administration, destroys the relationship between collection and payment, but also fosters to a certain extent the idea of privilege and the breeding of corruption. It is a great threat to public interest and administrative rule of law. Therefore, it is of great significance to study the improper use of tax administrative discretion and its control system. This paper studies the rationality of the existence of the tax administrative discretion and the necessity of its control, combining with the typical cases of tax personnel's discretion in the actual tax collection and management activities. This paper analyzes the dilemma of the tax administrative discretion in its exercise and the reasons for its anomie. Throughout the exercise of power, the subjective discretion of tax enforcement in advance is weak, the scope and scope of discretion is vague, the exercise of power in the process of lack of strict supervision and regulation, as well as the taxpayer legal relief and judicial review system is not perfect. Tax administrative discretion is the main reason for improper use. Furthermore, the author analyzes the countermeasures and shortcomings of China's existing power control from the national level and provincial and municipal level. Finally, on the basis of the existing experience, this paper discusses the subject of law enforcement in advance and benchmark control of execution, precedent system and discretion process control, accountability system after the event, from the prior, the whole process of the exercise of the discretion of tax administration, the whole process of the matter, the whole course of the matter, and the whole process of the tax administration. Review and professional judicial review control methods to better supplement the existing means of control and excavate a more comprehensive control system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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