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税款课征方式历经二十余年发展,税务机关的推定权限被逐步放大,推定课税渐变为课税推定。基于减轻执法强度和规避执法风险等考虑,课税推定以一种更简便易行的“估”形式在实践中自发生成,值得警惕。纵如此,亦不能否认课税推定对税收构成要件修正和对“效率与公平”整合的独有贡献。如若课税推定可控制,则课税推定方式值得期待。为此,可以考虑根据纳税人被推定的情由所形成的主观心态,并结合外在效果意思,选择适用财政中心主义抑或纳税人中心主义,使两者在课税推定中兼容并蓄。
Tax levy mode After more than 20 years of development, the tax authorities’ presumptive authority has been gradually enlarged, presumed taxable taxation into taxation presumption. Based on the consideration of mitigating the intensity of law enforcement and avoiding the risks of law enforcement, the presumption of taxation takes the form of a more simple and convenient “estimate” in practice and should be vigilant. Even so, we can not deny that the tax presumption makes a special contribution to the revision of the tax constitution and to the integration of “efficiency and fairness.” If the tax presumption can be controlled, then the tax assessment method is worth looking forward to. To this end, we can consider whether the taxpayers are presumed to be formed under the subjective mindset, combined with the external effect of meaning, choose to apply fiscal centrism or taxpayer centrism, both in the tax presumption of the inclusive.