1. What is the meaning of discretion

1. Discretion means that tax authorities or other administrative agencies and their staff can, when the legal factual requirements are determined, Based on the legislative purpose and the principles of fairness and reasonableness, the power to judge behavioral conditions, choose behavioral methods and make administrative decisions freely is essentially a process in which administrative agencies make behavioral choices based on certain institutional standards and value orientations.

2. Legal basis: Article 60 of the "Administrative Litigation Law of the People's Republic of China"

Mediation is not applicable to administrative cases heard by the People's Court. However, cases involving administrative compensation, compensation, and administrative agencies exercising discretionary powers stipulated in laws and regulations can be mediated. Mediation should follow the principles of voluntariness and legality, and must not harm national interests, social public interests, or the legitimate rights and interests of others.

2. How to exercise discretion correctly

The correct exercise of discretion must follow the following principles:

1. The exercise of discretion must Be fair, kind and reasonable. Fairness means that when exercising discretionary power, one should act out of a common sense and achieve "the same situation should be treated the same and different situations should be treated differently"; goodwill means that when exercising discretionary power, one should do it out of good intentions and not for revenge; reasonableness means that When exercising discretion, it must be consistent with people's normal thinking and be an act based on the usual considerations of a normal person. It must be consistent with objective reality. For example, if the party is ordered to remove the trademark logo on the infringing goods, it should depend on the quantity and cannot be completed within a few minutes.

2. The exercise of discretion must have a legitimate purpose. Legitimate purpose is for non-legitimate purposes. Unjustified purposes refer to abnormal considerations such as personal gain. If the party's violation of the law is minor, but he is sentenced to the maximum penalty, it is obviously an abuse of discretion.

3. The exercise of discretion must be consistent with the purpose of legislation. The formulation of any administrative legal document, especially the provisions on legal responsibilities, has a basic purpose, which is to make the behavior of the administrative counterpart comply with the basic requirements set by legal norms, to achieve administration according to law, to govern the country according to law, and to create a harmonious legal system. society. If the exercise of discretion deviates from the purpose of the law, it will inevitably lead to unreasonable administration, and the discretion will become a tool for personal gain and revenge.