从纳税人诚实推定权看现代征纳关系构建

Construction of Modern Relationship between Tax Levy and Payment from the Perspective of the Taxpayer’s Right of Honest Presumption

纳税人诚实推定权不仅是纳税人的一项基本权利,也是人权保障在税收领域的重要体现。在许多发达国家,纳税人诚实推定权都以法律形式进行了明确规定,并在税收征管过程中发挥了积极作用。本文从梳理纳税人诚实推定权的内涵和基本特性入手,在综合分析引进纳税人诚实推定权的现实意义和纳税人诚实推定权在实践中的应用和存在问题的基础上,分别从法律制度和税收实践两个层面为我国引入纳税人诚实推定权提出了建议。

The right of honest presumption is not only a basic right of the taxpayer,but also an important embodiment of human rights safeguard in the field of taxation.In many developed countries,the taxpayer’s right of honest Presumption is clearly stipulated in a legal form and plays an active role in tax collection and management.This Paper reviews the connotation and basic characteristics of the taxpayer’s right of honest presumption.The paper gives a comprehensive analysis of the practical significance of introducing the taxpayer’s right of honest presumption and the application and problems in practice of the taxpayer’s right of honest Presumption.On this basis,the Paper puts forward some suggestions on introducing the taxpayer’s right of honest presumption in China from both legal system and tax practice.