非正式经济中包含大量涉及现金交易和易货交易的小微企业,这些企业在保存交易记录和财务账簿方面存在困难且较少依赖银行和金融交易机构,税务机关很难得到与征税相关的必要信息。从国家治理的角度看,通过推定课税将处于非正式部门的小微企业引入税收网络,将促进整个社会税收道德水平的提高。契约合同法、收入总额百分比法和定量评估法是各国在推定课税中采用的主要方法。对我国而言,在税收征管中细化小微企业行业分类、完善非法人小微企业推定课税办法、限制税务管理人员在推定课税中的自由裁量权有助于节省征管成本,推进非正式经济的正式化。 The informal economy contains a large number of small and micro businesses involving cash transactions and barter transactions that are difficult to maintain in transaction records and financial books and less dependent on banks and financial trading institutions and are less likely to be tax-related Necessary information. From the point of view of national governance, the introduction of small and micro enterprises in the informal sector into tax networks through presumptive taxation will promote the improvement of the tax and moral standards of the entire community. Contractual contract law, the percentage of total income and the quantitative assessment method are the main methods adopted by countries in estimating tax. For our country, we should refine the classification of small and micro enterprises in tax collection and management, improve the presumed taxation methods for small and micro enterprises of non-legal persons, limit the discretion of tax managers in estimating taxation, which will help to save the cost of collection and administration and promote the non- Formalization of the formal economy.