A Study Of Legal Control On Approved Collection Of Tax

The discretion of the approved tax is the concretion of the executive discretion of tax authorities. The exercising of the discretion of the approved tax can prevent the loss of state tax, ensuring the fairness of the tax burden. But at the same time, it can also cause the potential abuse of the power. Therefore, there is an urgent need for the legal controlling of the discretion, as well as the building of a sound controlling system.The main content of the paper is to analyze the current situation of the levy of China’s approved tax. Then point out the measures of how to control the discretion of of the approved tax.Firstly, the paper analyses the necessity of legal study of the discretion of the approved tax. Then the paper gives the definition of the discretion of the approved tax, and suggests that the discretion of the approved tax is the administrative discretion of the tax authorities. The paper also analysis that the risks of the abusing of the discretion, as well as the values of legal controlling of it. Then the paper re-structures the basic ideas and the basic legal paths to control the discretion of the approved tax. The legal controlling should be made from the separation of powers, due process and the reference control in terms of the tax authorities. Finally, the paper point out that we should control the discretion of the approved tax from the legislative, executive and judicial measures so as to build and complete legal controlling system.