关于依法治税与自由裁量的思考

On adacinistoating taxing by law and the right of diseretion

依法治税是依法治国的一个具体体现。依法活税要求税收的征纳工作必须按照统一的税收法律法规进行, 但在幅员辽阔、人口众多的我国,面对为数众多的纳税人和灵活多变的应税经济现象,应给予税务机关和税务人员一 定的自由裁量权,要正确处理依治税与税收的自由裁量权的对立统一关系。

Aducinistrating taxing by law is a concrete incarnation of adncinistrating the country by law.It requires that taxing must be carried out according to the united revenue law and rules.However,our country has large population and broad territory and there are so many taxpavers and all kinds of economic phenomena on paying tax,so taxing offices and tax collectors should be given the fixed discretion.