论税收自由裁量权制度控制体系的完善  

On Improving the Control System of the Power of Free Judgment in Tax Administration

作　　者：李华[1] 

机构地区：[1]山东大学经济学院,山东济南250000

出　　处：《税务与经济》2007年第2期57-62,共6页Taxation and Economy

摘　　要：税收行政自由裁量权是税务行政机关在法律事实要件确定的情况下,在法律规定的裁量范围内合理地选择法律结果的权力。税收行政自由裁量权的控制是税收执法权监督的核心。但从我国税收行政自由裁量权的运行来看,无论是在税收立法还是执法上都对税收行政自由裁量权缺乏有效的法律控制,还有待于针对税收自由裁量权制度控制体系的完善作进一步探讨。The power of free judgment in tax administration is the right to choose legal result reasonably in legal range when the juristic fact is definite. The control to measure right is the core of the supervision to tax administration. But the legal controls are lack in our legislation and execution. This paper will discuss how to consummate the control system of the power of free judgment.

关 键 词：税务行政 自由裁量权 控制体系 

分 类 号：F810.42[经济管理—财政学]