税务机关在依法行使其行政权力的过程中 ,要依据法律赋予的“行政自由裁量权” ,对纳税人的违法行为做出公正、公平的处罚。那么 ,什么是“行政自由裁量权” ?怎样在税收执法过程中有效地、合理地行使“行政自由裁量权” ?现浅谈如下 :一、行政自由裁量权的涵义所谓“行政自由 In the process of exercising its administrative power according to law, the tax authorities shall make a fair and equitable punishment of taxpayers’ illegal activities in accordance with the “administrative discretion” granted by law. So, what is the “administrative discretion”? How to effectively and reasonably exercise “administrative discretion” in the process of tax law enforcement? Now as follows: First, the meaning of administrative discretion The so-called "administrative freedom