试论纳税申报瑕疵修正

Discussing about Defect Correction of Tax Return

申报纳税是现代税收国家普遍采用的一种税收征收方式,我国税收征管法也规定了纳税申报制度。税收是公法之债,纳税人与国家居于平等的法律地位。因此,纳税人不仅有依法纳税的义务,更有主动申报纳税以确定税收之债具体内容的权利,在发现纳税申报瑕疵之后,也有权利对之进行修正。本文通过阐述纳税申报瑕疵修正的理论基础,借鉴其他国家的先进制度,探讨我国纳税申报瑕疵修正如何完善,以期贯彻税收平等理念,保护纳税人在税收征收中的权利,提高税收效率。

Tax return is a way of tax collection,adopted by modern tax countries. There are also regulations on tax return in the Administration of Tax Collection Law. In fact ,Tax is one debt in public, so the legal status between taxpayer and country is equal. Taxpayer not only has the obligation of tax payment, but also has the fight to specify the contents of tax debt by tax return, and the right to amend tax return defect. This essay dissusses the theoretical basis of tax return defect amendment, drawes other country＇s advanced system and explores the perfection of our tax return defect amendment, so as to implement the concept of tax equality, to protect taxpayers right in tax collection, to increase the efficiency of tax collection.