税收自由裁量权行使的正义原则  

The Justice Principle of the Use of Tax Discretion

作　　者：欧纯智 贾康 

机构地区：[1]国家财政部中国财政科学研究院

出　　处：《中共中央党校学报》2016年第5期92-101,共10页Journal of The Party School of The Central Committee of The C.T.C

摘　　要：在我国经济与体制配套改革的深入过程中,税务人员寻租腐败问题开始不断地浮出水面,究其原因源于税收自由裁量权的滥用。税收征管改革应在公平正义原则指导下,配合有关税收法律制度的完善,通过对税收自由裁量权的制约和监督,可以限制裁量权的非理性膨胀,构建健康的征管环境;既促使税务人员合理地使用权力,又坚决杜绝税务人员滥用裁量权,从源头上屏蔽税务人员寻租腐败空间。With the deepening of China＇s economic reform and relevant supplementary reforms, rent- seeking by tax officers began to surface, which is derived from the abuse of tax discretion. The reform of tax collection and administration shall be guided by the principle of justice, in coordination with the improvement of relevant taxation legal systems, limit the irrational expansion of tax discretion and build a healthy environment through the constraint and supervision of the power of discretion. As a result, on the one hand, the taxation officers are encouraged to use their power rationally, while on the other hand, the abuse of taxation discretion is eliminated, so as to root out any room for rent-seeking by taxation officers.

关 键 词：寻租 税收酌情自由裁量权 正义原则 行政酌情自由裁量权 

分 类 号：F812[经济管理—财政学]