具体行政权力

认为：税收自由裁量权是税务机关在法律授权的范围内，基于税收的目的，通过自由判断、自主选择而作出一定具体税收行政行为的权力。

It points out that tax discretion is an administrative power authorizing the tax collector to make within the limits of law independent judgments and decisions on taxation .

应急决策，作为具体性的行政紧急权力，是公共应急管理的最核心环节，一般是在公共危机已经全面爆发或者即将爆发的情况下做出的。

Emergent policy decision , a realistic government power and the focus of public administration , is always made out when the public crisis is breaking or nearly breaking .

在实践操作层面，对公共行政权力的监督制约存在三种具体实现形式：行政权力的自我控制、内部控制、外部控制。

In terms of the practical operation , there are three forms to implement supervision and restriction of public administration power , which are self - control of administration , internal control and external control .