Research On The Regulation Of The Discretion Of Tax Administrative Penalty

In recent years,the reform process of China’s fiscal and tax system has been accelerating day by day.Under the background of comprehensively ruling the country by law,the state has continuously introduced various preferential tax policies that can stimulate economic growth and reduce the burden of business operations,with a view to increasing market vitality,we will actively promote mass entrepreneurship and innovation.As an important part of the overall rule of law,the government will and determination to regulate taxation can be seen through measures such as "optimizing business environment" and "reducing taxes and fees".In recent years,the reform process of China’s fiscal and tax system has been accelerating day by day.Under the background of comprehensively ruling the country by law,with a view to increasing market vitality,we will actively promote mass entrepreneurship and innovation.As an important part of the overall rule of law,the government will and determination to regulate taxation can be seen through measures such as "optimizing business environment" and "reducing taxes and fees".The discretion of tax administrative penalty,especially that of grass-roots tax administrative penalty,is the most advanced way to implement the rule of law and the national tax policy,registration,tax inspection,ticket use,declaration,exchange,tax preferences,write-off,are accompanied by the use of discretion.On the one hand,tax law enforcement is related to the public interests of society,on the other hand,it is also related to the vital interests of every citizen.At present,there are still some problems in the process of exercising the discretionary power of tax administrative punishment,this has been accompanied by a lack of oversight of discretionary processes and a lack of information technology support.The defects of law-making make it necessary for tax authorities to have the power of discretion,and because of the flexible nature of this power,it is easy to be abused.In order to standardize the discretionary power of tax administrative punishment,it promulgated the rules on the exercise of discretion in tax administrative punishment.On January 22,which is the third revision of the administrative punishment law since its promulgation in 1996,the new administrative punishment law will come into effect on 2021.As the Superior Law in the field of administrative punishment,the new administrative punishment law puts forward a series of new administrative supervision requirements.As far as the discretion of tax administrative penalty is concerned,it is necessary to adapt to these new changes in a timely manner and effectively realize the rule of law in taxation.Therefore,to study the norms of the discretion of tax administrative penalty and the problems that should be paid attention to in the process of exercising it,to limit and manage the relevant regulations set up by the government,and to become an effective regulation of the discretion of tax administrative penalty,the realistic subject of realizing the function of prevention,education and correction of tax administrative punishment.This article will refer to the newly revised "administrative punishment law",combine the Basic Unit Tax Authority to promulgate the punishment discretion standard and the practice summary,analyze the question which exists in the tax administrative punishment discretion exercise process,on the premise of the change of "Parent Law",this paper puts forward some ideas of reforming and regulating the discretion of tax administrative penalty in the field of tax law enforcement.