摘要
推定课税是一把"双刃剑",它在防止税款流失,提高征收效率,保证税负公平、合理的同时,也给滥用征税权力或权力寻租开启了方便之门,因此迫切需求对其进行法律规制。通过对德国、日本、美国、中东欧国家以及我国大陆的推定课税制度的比较分析,揭示了我国推定课税制度存在形式和内容的诸多缺陷,在实践中存在普遍滥用的倾向。分别从实体法和程序法的角度提出了规制措施。在实体法上要坚持合法、合理和有利于纳税人的推定原则,重塑推定课税的权义结构,并对其适用情形作出严格限定;在程序法上则要坚持分权制衡原则,正确使用推定课税方法,严格遵循法定程序。
The presumption tax is a ＂double - edged sword＂, which prevent the loss of revenue , improve collection efficiency and ensure fair and reasonable taxation. However, it also opens the door to the abuse of taxation power and authofityseeking .There is a pressing demand for the legal regulation to it. Based on the comparative analysis of the taxation systems in Germany, Japan, the United States, China's Mainland and the Central and Eastern European countries, this article reveales many defects in the form and content of the presumption tax system , it also points out that there is widespread abuse trend in the practice. The author brings forward regulation measures from the perspectives of the substantive law and procedural law. Legal entities must adhere to the law and the principle of presumption must be reasonable and conducive to the taxpayers, the fights and responsibilities stucture of presumption tax should be remodeled, and the limitation of their application should be strictly made; the procedural law should adhere to the principle of the separation and balance of powers, use of the presumption of assessment methods properly and observe the statutory procedures strictly. It is espected that through the above measures , we can improve our presumption tax system.
出处
《中国法学》
CSSCI
北大核心
2008年第1期52-63,共12页
China Legal Science
