摘要
行政处罚中裁量权的行使及其规制问题是行政法领域规范执法的关键性问题,税务处罚行政裁量权的行使亦是税收法治及税收公平的重要一环。本文从行政裁量权的理论基础出发,结合行政裁量权在税务处罚中的实证分析及地方税务行政处罚实践,最终着眼于行政裁量权行使中的自我规制与外部监督,提出需兼顾内部裁量基准的细化与外部监督的具体化,以期梳理裁量权的争论点。
It is the critical problem in the exercise of discretion in the administrative punishment and the problem in the field of administrative law standardize law enforcement. The tax penalty of administrative discretion is also one of the most important aspects of the tax law and the tax fairness in this thesis. It starts from the theoretical basis of administrative discretion, combining with the empirical analysis of administrative discretion in the tax penalty and local tax administrative penalty practice and finally focusing on the exercise of right of administrative discretion self regulation and external supervision. It puts forward to the details of both internal discretion benchmark and the embodiment of external supervision so as to comb the discretion point of debate.
作者
任倩
REN Qian(Law School,Central University of Finance and Economics,Beijing 100081,China)
出处
《四川职业技术学院学报》
2020年第2期25-31,共7页
Journal of Sichuan Vocational and Technical College
关键词
行政处罚
裁量权
税务处罚
裁量基准
administrative punishment
discretion
tax penalty
discretion benchmark
