柔性行政在税收执法中适用的可行性分析

Feasibility Analysis of Flexible Administration in Tax Law

随着中国改革开放的深入和社会主义市场经济体制的日益完善,传统刚性行政执法那种僵化、忽视行政相对人权益的弊端日渐显露,通过对近几年执法现状的回顾,人们对行政执法问题进行了重新反思,柔性行政执法被提上日程。柔性行政执法以其灵活性强、注重行政相对人意愿的优势弥补了刚性行政执法的缺陷,而税收行政执法一向被认为是具有强制性的,柔性行政执法在税收执法当中是否具有可行性,很多人抱着怀疑态度,因此需要从理论的高度对税务柔性行政执法存在的正当性、合理性及必要性进行认识。

As China＇s reform and opening up and socialist market economic system has improved steadily, the drawback of administrative law enforement of traditional rigidity ignoring administration＇ s relative people＇ s righs and interests appears gradually. Through the review of current situation to enforcing the law in recent years, people reviewed the question of the administrative law enforcement , the flexible administrative law enforcement is put on the agenda.Flexibility and advantage paying attention to the wishes of the executive relative of the flexible administrative enforcement make up for the shortcomings of rigid administrative law enforcement.Tax administration law enforcement has always been considered mandatory, and flexible administrative law enforcement in Tax Law is feasible or not, many are skeptical. Therefore, it is necessary for theoretical analysis of the legitimacy and rationality and feasibility of the flexible administrative law enforeement in Tax Law applicable.