Legal subjectivity:

Tax administrative discretion is the tax authority’s legislative purpose and fairness within the scope and scope of laws and regulations when the legal factual requirements are determined. The principle of reasonableness is a "flexible" power to judge the conditions for administrative actions by oneself, choose the method of administrative actions by oneself and make tax-related decisions freely. The scope and type of tax administrative discretion, the Tax Collection and Administration Law (hereinafter referred to as the "Tax Collection and Administration Law") and its implementation rules (hereinafter referred to as the "Details"), "Invoice Management Measures", "Administrative Licensing Law", "Administrative Penalties" Law, Administrative Reconsideration Law, Administrative Compensation Law and other laws and regulations all give tax authorities administrative discretion. According to the provisions of these laws and regulations, the current tax administrative discretion can be divided into the following five types: [1] 1. The discretion to determine tax-related amounts. The discretionary power to determine tax-related amounts means that the tax authorities, in accordance with the provisions of the tax law and in accordance with certain standards, procedures and methods, do not treat taxpayers with incomplete financial systems or taxpayers or affiliated enterprises that have not gone through tax registration in accordance with the regulations as independent enterprises. The process or power to exercise options when assessing and adjusting tax-related amounts for collecting or paying prices and fees in business transactions between parties. This kind of discretion is specifically reflected in Articles 35, 36, and 37 of the "Collection and Administration Law" and Articles 47 and 55 of the "Details", which impose certain regulations on taxpayers. Failure to establish accounts, or failure to establish accounts in accordance with regulations, or refusal to provide tax information, or declarations that are obviously low without legitimate reasons, or business transactions between taxpayers and their affiliated enterprises, such as purchases and sales, financing, and provision of tax information. The tax authorities have the right to adopt reasonable methods to determine and adjust the tax payable in cases where services, transfer of property, or provision of property use rights are not calculated in accordance with business accounting between independent enterprises. The above provisions only require the tax authorities to adopt reasonable verification and adjustment methods, but the specific verification and adjustment methods cannot be fully listed, and the specific procedures for verification and adjustment are not clearly defined. Therefore, in work practice, the tax authorities can not only choose the verification and adjustment methods listed in the "Detailed Rules", but they are also free to choose other reasonable methods to verify and adjust the taxpayer's tax payable. 2. Discretion in the type and magnitude of tax administrative penalties. The discretionary power of tax administrative penalties refers to the discretionary power exercised by the tax authorities when tax authorities impose certain sanctions on taxpayers who have violated the order of tax collection and management and have not yet constituted a crime and should bear administrative legal responsibilities according to law. The main types of tax administrative penalties include: warnings; fines; confiscation of illegal income and illegal property; suspension of export tax refund rights, collection or suspension of sales of invoices. Discretion in punishment is specifically reflected in Articles 60 to 73 of the "Collection and Administration Law", Articles 90 to 98 of the Detailed Rules, and Articles 36 to 39 of the "Invoice Management Measures" , Article 44 and Article 45 of the "Measures for the Administration of Tax Registration Certificates". The above provisions clearly stipulate the extent of tax administrative penalties. This range can be divided into two categories: one is where taxpayers violate regulations, and in addition to being ordered by the tax authorities to make corrections within a time limit, they may be punished with a certain amount or not. For example, Article 60 stipulates that if a taxpayer commits any of the five acts of not completing tax registration as required, not setting up accounts as required, or not installing and using tax control devices as required, the tax authorities will order him to make corrections within a time limit and may impose a fine of RMB 2,000. A fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed in serious cases; Article 72 stipulates that if a taxpayer commits tax violations and refuses to be dealt with by the tax authorities, the tax authorities may confiscate their invoices or stop them. Issue invoices to them. The other category is where taxpayers violate regulations. In addition to being ordered by the tax authorities to make corrections within a time limit, they are also fined a certain amount. For example, if a taxpayer or withholding agent fabricates a false basis for tax calculation, the tax authorities will order Make corrections within a time limit and impose a fine of not more than 50,000 yuan. "It can be seen from the above that taxpayers who violate regulations may or may not be punished, or must be punished, but the specific extent of punishment is determined by the tax authorities at their discretion. 3. Discretion in determining the facts and circumstances of tax violations. Taxation The discretionary power to determine illegal facts and circumstances refers to the tax authorities’ power to freely determine the nature of the behavior of the tax administration counterparty or the severity of the circumstances in the process of exercising their powers based on the specific circumstances and their own will and discretion. Regarding issues, the discretionary power granted to the tax authorities by the "Collection and Administration Law" can be divided into two categories: one is the free determination of facts. For example, Articles 38 and 55 of the "Collection and Administration Law" stipulate that the tax authorities have If it is believed that a taxpayer has evaded tax obligations, administrative measures such as ordering tax payment within a time limit can be taken. The other type is the measurement of the circumstances. Many provisions in the legal liability section of the "Collection and Administration Law" stipulate that for "serious circumstances", However, there are no clear limits on what constitutes a "serious case" except for the specific acts listed in the "Details". Therefore, it can only be determined at the discretion of the tax authorities. 4. Tax administration. Discretion in the selection of tax administrative actions refers to the power of tax authorities to choose to exercise different specific administrative actions for the same illegal act in accordance with the provisions of tax laws and administrative regulations.

Mainly include: discretion on preservation and enforcement, that is, in the process of implementing tax preservation and enforcement, discretion on whether to take tax preservation and enforcement measures, as well as the methods and duration of preservation and enforcement measures; discretion on tax exemptions and exemptions. , that is, in the process of handling tax exemptions and exemptions, the discretion on whether to grant policy exemptions and exemptions and the amount of exemptions; the discretion in tax inspections, that is, in the process of implementing tax inspections, the discretion on the time, measures, scope, etc. of the inspection; The time limit for accepting other tax matters is subject to discretion. As Article 38 of the "Collection and Administration Law" stipulates, when taking preservation measures, the tax authorities may, depending on the circumstances, choose to freeze the taxpayer's deposits or seize or seal the taxpayer's taxable goods, commodities or goods within the scope equivalent to the tax payable. other property, or both. Article 40, Paragraph 1, Item 2 of the "Collection and Administration Law" stipulates: When taking compulsory enforcement measures, one may choose to auction or sell the sealed or detained commodities and goods in accordance with the law, and use the auction proceeds to offset taxes; "Collection and Administration Law" Article 54 stipulates that when conducting tax inspections, the tax authorities may, depending on the circumstances, decide on their own to inspect the taxpayer's account books; they may inspect taxable commodities, goods and other property at the taxpayer's production and business premises and the place where the goods are stored; they may also Taxpayers are required to provide corresponding tax information, etc. 5. Discretion in selecting tax administration deadlines. The discretionary power over the time limit for tax administrative actions refers to the tax authority’s power to choose a specific time to make administrative decisions and discretion within the time limit stipulated in tax laws and administrative regulations. For example, Article 42 of the Administrative Penalty Law stipulates that the administrative agency shall notify the parties of the time and place of the hearing 7 days before the hearing; Article 31 of the Administrative Reconsideration Law stipulates that the administrative review agency shall accept the application on its own initiative An administrative reconsideration decision shall be made within 60 days from the date of application; Article 13 of the "Administrative Compensation Law" stipulates that the agency responsible for compensation shall provide compensation in accordance with the law within two months from the date of receipt of the application; Article 42 of the "Administrative Licensing Law" It stipulates that, except for the administrative licensing decision that can be made on the spot, the administrative agency shall make an administrative licensing decision within 20 days from the date of accepting the application for administrative licensing. It is not difficult to see from the above provisions that if there is a time limit for tax administration, as long as it meets "within XX days", the tax authorities can decide the specific day on their own.