Study On The Management Of Tax Administrative Penalty Discretion In Anda City

Since the existing tax laws and regulations cannot fully regulate all the tax administrative violations in the practice of tax collection and management,it is objectively necessary for the tax administrative penalty discretion to adapt to the ever-changing tax situation and improve the efficiency of tax administration with its unique initiative and flexibility.However,the tax administrative penalty discretion is a double-edged sword.If it is exercised illegally and improperly,it will cause harm to social and economic development.Therefore,how to strengthen the management and control of the the tax administrative penalty discretion and make it run well on the preset track of legal norms is a subject of great practical significance and research value.Taking the management of tax administrative penalty discretion in Anda City as the research object,the thesis combed the relevant research results at home and abroad,learned from The theory of street-level bureaucrat,determined the concept and connotation of tax administrative penalty discretion,introduced the current situation of the management of tax administrative penalty discretion in Anda City,analyzed the existing problems and reasons of the management of tax administrative penalty discretion in Anda City,and through the questionnaire survey and field interviews,further clarified the optimization direction of the management of tax administrative penalty discretion in Anda City.On this basis,the author designed the optimization and improvement scheme of the management of tax administrative penalty discretion in Anda City.Firstly,the objectives,principles,overall thinking,organizational structure and post setting of the optimization and improvement scheme were clarified.Then it discussed the specific contents of the improvement plan from five aspects: perfecting discretionary benchmark management and control,strengthening process management and control,optimizing information technology management and control,establishing multiple supervision and perfecting punishment information disclosure management and control.Finally,this thesis expounds the guarantee measures for the improvement scheme from the aspects of system,technology,personnel and supporting system,which lays a foundation for the improvement scheme.