我国税务行政自由裁量权内部控制研究  

Research on the Internal Control of Tax Administrative Discretion in China

作　　者：史云飞[1] 

机构地区：[1]上海交通大学国际与公共事务学院,上海200240

出　　处：《江苏工业学院学报（社会科学版）》2008年第2期52-55,共4页Journal of Jiangsu Polyetchnic University:Social Science Edition

摘　　要：中国税务行政自由裁量权从实际行使现状来看,目前存在不少问题,必须对税务行政自由裁量权实施有效的内部控制。从控制的原则来说,应把握合法原则、合理原则、公开原则、效率原则和服务原则等五大原则,在控制措施上,要加强税务工作人员素质提升、优化裁量标准、加强程序控制和完善惩防并重的廉政建设体系。A few problems have shown up in exercising the Tax Administrative Discretion （TAD） in China. The effective internal control must be carried out in the application of TAD. There are five principles of control： being legal, rational, public, efficienct and service. As for the control measures, we should improve personal qualities of tax officers, optimize discretion standard, intensify process control, and improve the system of a clean and honest government.

关 键 词：税务 自由裁量权 内部控制 

分 类 号：D922.2[政治法律—经济法学]