税收行政自由裁量权是税务行政机关在法律事实要件确定的情况下，在法律规定的裁量范围内合理地选择法律结果的权力。
The power of free judgment in tax administration is the right to choose legal result reasonably in legal range when the juristic fact is definite.
行政主体在作出行政行为时，依法享有一定范围内的自由裁量权。
As we know, when administrative main subject take some actions, it legally enjoys free verdictive right in given scope.
同时作者指出，司法自由裁量权在分权制约理论和实践上及其法律范围内的自由裁量上是一定范围内的权力。
And I also indicate that Judicial discretion has certain rights in the decentralization theory and practice and in free discretion in the scope of the law.
应用推荐