The principle of administrative legality and the principle of administrative rationality are two basic principles of administrative law. These two principles must be followed in any specific administrative law enforcement process in China. Violation of the principle of legality will lead to administrative violations, and violation of the principle of rationality will lead to improper administration.

The principle of tax administrative discretion

1, the principle of legality. Discretionary administrative acts of tax law enforcement can only be carried out within the scope of authority prescribed by laws and regulations.

2, the principle of rationality. The principle of "reasonable administration" is relative to the principle of "legitimate administration". If the law gives the tax authorities discretion, the tax authorities should not only conform to the formal legal provisions, but also conform to the legal principle of "rationality" and "justice".

3. The principle of precedent. When exercising discretion, tax authorities should maintain the relative stability and continuity of standards. There should be a relatively uniform standard for the identification and treatment of similar tax violations, which should be consistent before and after treatment and not arbitrary.

4. The principle of moderation. The Administrative Punishment Law stipulates that the implementation of administrative punishment must be based on facts, which is equivalent to the facts, nature, circumstances and social harm of illegal acts.

5, the principle of procedure. Procedural justice is the premise and guarantee of administrative behavior justice, and it is also the most effective means to control the abuse of discretion.