While exercising discretionary power in the enforcement of tax law, the main problems are abuse of the power, unreasonable and unfair exercise of the power.
当前税收执法行使自由裁量权存在的主要问题是滥用裁量权，不能合理、公正和公平地运用自由裁量权。
The ways to reduce and prevent abuse of the power are enhancing education, opening result and carrying out tax administration responsibility system, and so forth.
减少和防止自由裁量权不当行使的对策是加强教育，公开结果，推行税务行政责任制度等。
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