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  本文選題：稅務(wù)行政自由裁量權(quán)　切入點：權(quán)力濫用　出處：《延邊大學(xué)》2014年碩士論文

【摘要】：稅務(wù)行政自由裁量權(quán)是國家與人民給予稅務(wù)機關(guān)的重要權(quán)力。自由裁量權(quán)的正確行使對于穩(wěn)定國家稅收收入、懲辦稅收違法犯罪行為等都起著重要的作用。近年來,隨著稅務(wù)機關(guān)行政權(quán)的不斷擴張,稅務(wù)行政自由裁量權(quán)的作用也更加突出。稅務(wù)行政自由裁量權(quán)能夠?qū)Ψ�律的滯后性、原則性不足等弱點進行一定的彌補。但同時我們也應(yīng)該意識到稅務(wù)行政自由裁量權(quán)其制度本身也存在著設(shè)計上的缺陷。在實際工作中存在著被濫用的風(fēng)險,這嚴重制約著我國稅務(wù)工作健康發(fā)展。稅務(wù)行政是一種典型的侵益行政措施,其對相關(guān)人合法權(quán)益尤其是財產(chǎn)權(quán)益具有最為直接的影響。因此,稅務(wù)行政自由裁量權(quán)的濫用對社會將會產(chǎn)生嚴重的危害。對稅務(wù)行政自由裁量權(quán)的合理規(guī)制有著重大意義。 對稅務(wù)行政自由裁量權(quán)進行規(guī)制旨在于一定限度內(nèi),讓自由裁量權(quán)發(fā)揮更加合理的作用,在提高行政效率的同時保障當(dāng)事人合法權(quán)益,進而促進稅收的公平執(zhí)法。本文首先對稅務(wù)自由裁量權(quán)的概念、特征、類型、必要性進行介紹,在此基礎(chǔ)上,對當(dāng)前稅務(wù)行政自由裁量權(quán)濫用的現(xiàn)象、原因進行分析。以稅務(wù)行政自由裁量權(quán)的規(guī)制為出發(fā)點,結(jié)合完善立法、提高服務(wù)、加強內(nèi)部控制、營造環(huán)境等幾個方面,就如何對稅務(wù)行政自由裁量權(quán)的使用進行規(guī)制、監(jiān)督等提出相關(guān)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.
【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22;D922.11

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