The tax authorities' exercise of administrative discretion conforms to the statutory purpose; Treat citizens, legal persons or other organizations equally, without favoritism or discrimination; Consider relevant factual factors and legal factors, and eliminate the interference of irrelevant factors; If the measures and means adopted are necessary, and the administrative purpose can be achieved in various ways, the way that causes the least damage to the rights and interests of the parties should be chosen, and the damage caused to the parties should not be obviously out of balance with the protected legal interests.

Legal objectivity:

Article 1 of the Guiding Opinions of State Taxation Administration of The People's Republic of China Municipality on Standardizing the Work of Tax Administrative Discretion.

Administrative discretion refers to the power of an administrative organ to decide and choose the behavior mode, type and scope independently in accordance with the provisions of laws, regulations and rules, as well as the legislative purpose and the principle of fairness and reasonableness when exercising administrative punishment, administrative license, administrative compulsion, administrative expropriation and administrative payment. Administrative discretion is an important part of modern administrative power and an inevitable requirement of modern administration. Its existence is not only determined by the complexity of social relations, but also by the limitations of legal norms; It is not only the need to improve administrative efficiency, but also the need to realize case justice. However, administrative discretion is a double-edged sword, which is easily abused by administrative organs and infringes on the legitimate rights and interests of citizens, legal persons and other organizations. Therefore, while giving administrative organs administrative discretion, they must be regulated and controlled.