论“计税依据明显偏低又无正当理由”的判断标准

On the Criterion of the Substantially Lower Tax Basis without Proper Justification

如果纳税人申报的计税依据明显偏低,又无正当理由,税务机关有权核定其应纳税额。在税务机关实际执法中,市场价格是计税依据明显偏低的参照标准。在使用其他商品的市场价格来确定待定商品的市场价格时,两个市场价格应具有可比性。如税务机关举不出更具说服力的理由,则只有当纳税人申报的计税依据低于具有可比性市场价格的70%时,才能认定纳税人申报的计税依据明显偏低。在认定"正当理由"时,只要纳税人的行为不以避税为主要目的,且又不具有明显违法或者违反道德之处,税务机关即可认定纳税人具有正当理由。

Tax authorities can assess the amount of tax payable if the tax basis in the tax return is substantially lower without proper justification. In practice, the market price is the standard reference of whether the tax basis is substantially lower. The market price of goods in question and that of other goods should be comparable. If tax authorities have no more convincing reason, the tax basis declared by the taxpayer can be determined to be substantially lower only if it is lower than 70% of the comparable market price. Tax authorities can firmly believe the taxpayer has proper justification only if the main purpose of taxpayer＇s arrangement is not for tax avoidance and the arrangement is not obviously illegal or unethical.