税务认定的探析

现行的税务认定由于认定事项不全面、认定信息不对称、认定管理服务不规范,易引发税务机关及其工作人员的执法风险和廉政风险,本文提出税务认定应遵循法定主义、管理与服务并重、谨慎性三大原则,进一步完善税务认定的法制体系,规范税务认定管理与服务,保障纳税人合法权益,规避和减少税务认定的执法风险与廉政风险。

the current tax confirmation that matters not comprehensive,because that information asymmetry,cognizance management services are not standardized,easily lead to tax authorities and their personnel in the enforcement risk and the risk,this paper puts forward the tax that should follow the legal principle,management and service pay equal attention to,cautious three principles,to further improve the legal system of tax identification standardize the tax identification,management and service,safeguard the legitimate rights and interests of taxpayers,avoid and reduce tax law enforcement risk and the risk identification.