我国推定课税制度存在的问题——《中国推定税制度检讨》系列之二

Existing Problems in China's Presumptive Taxation System——Series Two of Review on China's Presumptive Taxation System

我国现行的推定课税制度存在着一系列的问题,不仅违背了税收法定主义原则以及依赖合作保护原则,而且还存在着主体不明、方法不严、条件不当、缺乏程序制约以及存在较多的法律冲突等问题。

There are series of problems in China＇s presumptive taxation system. The current system not only breaches the statutory taxation principle and the trust and cooperation protective principle, but also presents the problems of ambiguous object, non - strict approach, unsuitable condition, lack of procedure restriction and too much legal conflicts, etc.