税务行政处罚自由裁量权:存在问题与规范建议  

Discretionary Power of Tax Administrative Penalty: Issues and Suggestions for Standardization

作　　者：秦隆伶 

机构地区：[1]深圳大学法学院,广东深圳518060

出　　处：《国际税收》2014年第5期58-60,共3页International Taxation In China

摘　　要：规范运用税务行政处罚自由裁量权是当前税务行政执法过程中的一个难点。本文在简要介绍税务行政处罚自由裁量权主要内容和形式的基础上,分析了当前我国在税务行政处罚自由裁量权设定与适用方面存在的问题,并从判例指导、审查监督、集体审议、程序救济、考核激励等方面提出了规范税务行政处罚自由裁量权的几点建议。It is one of the difficulties in tax executive law enforcement to utilize the discretionary power of tax administrative penalty in a standard way. On the basis of introducing the primary content and form of discretionary power of tax administrative penalty, this paper analyzes issues in the setup and application of discretionary power of tax administrative penalty, puts forward some suggestions for standardizing the discretionary power of tax administrative penalty from five aspects such as legal precedent guidance, examination and supervision, group deliberation, procedural relief as well as evaluation and motivation.

关 键 词：税务行政处罚 自由裁量权 程序救济 

分 类 号：D922.22[政治法律—经济法学] D922.1[政治法律—法学]