Research On Legal Issues Of The Discretion Of Approved Collection

The tax authorities often need to exercise the discretion to check and ratify when dealing with cases of tax approved.However,there is no clear legal regulation on the discretion of tax approved collection,and the theoretical and practical circles still have disputes over the determination standard of Subparagraph 6,Paragraph 1,Article 35,“the taxation basis filed by a taxpayer is obviously much lower,and without reasonable ground”,of the Tax Collection Administration Law.This article takes Subparagraph 6,Paragraph 1,Article 35 of Tax Collection Administration Law as the cut-in points,and elicits problems of the discretion of approved collection from three typical cases of tax administrative litigation,which is also the main problem of this article.It includes four problems: the discretion of approved collection is lacks of criteria for determining “taxation basis filed by a taxpayer is obviously much lower” and “reasonable ground”,and the discretion of approved collection is easy to confuse and apply with anti-tax avoidance rules and tax evasion.Next,this paper analyzes the above issues from four parts: the determination standard of “taxation basis filed by a taxpayer is obviously much lower”,the determination standard of “reasonable ground",the boundary between the tax approved collection and anti-avoidance rules,and the boundary between the tax approved collection and tax evasion,and then puts forward suggestions for legal regulation of the discretion of tax approved collection,aiming to clarify the determination standard of“the taxation basis filed by a taxpayer is obviously much lower,and without reasonable ground”and the legal nature and legal effect of the tax approved collection through legal analysis of the problems,and to delineate the standards and point out the legal practice delineation standards and directions for the discretion of tax approved collection.