稅務(wù)行政自由裁量權(quán)控制研究
發(fā)布時(shí)間：2018-10-12 11:58
【摘要】：稅務(wù)行政自由裁量權(quán)，是稅務(wù)機(jī)關(guān)依據(jù)一定的價(jià)值取向和制度標(biāo)準(zhǔn)進(jìn)行行為選擇的過程，它貫穿于整個(gè)稅收征管活動(dòng)。經(jīng)濟(jì)社會(huì)的快速發(fā)展與稅收法律的局限性，以及現(xiàn)代稅務(wù)管理對(duì)行政效率的要求，是賦予稅務(wù)機(jī)關(guān)行政自由裁量權(quán)的現(xiàn)實(shí)需要之選擇。合理地運(yùn)用稅務(wù)行政自由裁量權(quán)，既能有效維護(hù)稅收經(jīng)濟(jì)秩序，，保障國(guó)家稅款順利入庫(kù)，又能提高稅務(wù)行政管理的效率，調(diào)動(dòng)稅務(wù)工作人員的工作積極性和責(zé)任感，有利于提高稅務(wù)管理的民主化程度。 但是，稅務(wù)行政自由裁量權(quán)是一把雙刃劍。在稅收征管實(shí)踐中，由于種種原因?qū)е缕浯嬖谑褂貌划?dāng)?shù)默F(xiàn)象，不僅有損多方利益，擾亂征管秩序，破壞征納關(guān)系，并在一定程度上助長(zhǎng)了特權(quán)思想和滋生腐敗，對(duì)公共利益與行政法治是一個(gè)巨大的威脅。因此，研究稅務(wù)行政自由裁量權(quán)的不當(dāng)使用及其控制體系，揚(yáng)其長(zhǎng)而避其短，有著非常重要的意義。 本文通過對(duì)稅務(wù)行政自由裁量權(quán)存在的合理性及其控制的必要性進(jìn)行研究，結(jié)合現(xiàn)實(shí)的稅收征管活動(dòng)中稅務(wù)人員裁量失當(dāng)?shù)牡湫桶咐�，剖析了稅�?wù)行政自由裁量權(quán)在行使中的困境和失范的各方面原因�？v觀行權(quán)全程，事前稅務(wù)執(zhí)法主體裁量意識(shí)淡薄、裁量范圍及幅度模糊，事中行權(quán)過程缺乏嚴(yán)格的監(jiān)督規(guī)制，以及事后的納稅人法律救濟(jì)與司法審查制度的不完善，是稅務(wù)行政自由裁量權(quán)使用失當(dāng)?shù)闹饕�。進(jìn)一步，從國(guó)家層面及省市級(jí)層面分析了我國(guó)現(xiàn)有的控權(quán)對(duì)策與不足之處。最后，在已有的經(jīng)驗(yàn)上，從稅務(wù)行政自由裁量權(quán)行使的事前、事中、事后全程出發(fā)，探討了事前執(zhí)法主體與執(zhí)行基準(zhǔn)控制，事中先例制度與裁量過程控制，事后問責(zé)制度、復(fù)議與專業(yè)司法審查控制等方法，以更好的補(bǔ)充現(xiàn)有的控制手段，并挖掘更全面的控制體系。
[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.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42
本文編號(hào)：2266029
[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.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42
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