The Theoretical Explanation, The Behavior Correction and the Path Selection of Tax Administrative Discretionary Power

The elastic space of uncertain concepts in tax law and the rigid demand of tax administration create the right to choose for tax administrative discretion, while the irregularity of tax administrative discretion provides operational opportunities for selective enforcement.By examining the effectiveness of tax law interpretation, it is necessary and legitimate for tax authorities to interpret the uncertain concepts in tax law.Therefore, it is necessary to “prescribe the right remedy” on the basis of determining the institutional origin and theoretical orientation of selective law enforcement, to establish the boundaries of tax administrative discretion, and to ensure the positive action and normative operation of tax administrative discretion through the combination of principle guidance, text supplement and procedural control. Finally, the system environment of tax administrative discretion is formed.