一、税务行政自由裁量权行使现行的《税务征管法》自2001年5月1日实施以来,对于加强税收征收管理,完善税务机关执法手段,保障国家税收收入,保护纳税人的合法权益,规范税收执法行为发挥了重要的作用,但同时也显露了其不足之处。比如《税收征管法》中有这样的条款:“纳税人未按规 First, the tax administrative discretion to exercise the “Tax Administration Law” since May 1, 2001 since the implementation of the tax administration for the strengthening of tax collection and management to improve the tax authorities to enforce the law to protect the country’s tax revenue and protect the legitimate rights and interests of taxpayers regulate the Tax law enforcement has played an important role, but also revealed its shortcomings. For example, “Tax Administration Law,” there is such a clause: "The taxpayers did not follow the rules