The Research About The Benchmark Of Tax Administrative Judge In Our Country

Tax administrative judge benchmark aims at limiting the abuse of administrative law enforcement’s power to achieve standardal tax administrative behaviors and the purpose of reading the tax administrative. This paper focuses the effective limit to the administrative disrection. It researches the relevent questions about the benchmark of tax administrative judge from the basic theroy, the practice,and the characteristics of the tax administration. Firstly, this paper analyzes the concept,the characteristics,and the practice. Then,it describes the basic function from the justice and fair of the tax administration,the restrain to the tax administrative organizations and their personel and the improvement to the degree of openess. Secondly, this paper combs the present situation of tax administrive discretion benchmark in our country. Then,the paper researches the existing problems from the loss of relevent considerations,the narrowness of the benchmark,and the transparency during the process of making the benchmark.Finally,this paper puts forward some countermeasures about the problems about the benchmark.The government can choose suitable formulation bodies,and so on.