试论推定课税中的证明规则

Discussion on the Proving Regulation about Presumptive Taxation

推定课税是税收征管中一项重要的法律制度,其证明规则涉及国家征税权与纳税人权利的均衡,以及税收公平和税收效率的综合考量。以推定课税的性质和特征作为切入点,从税法和证据法的角度探讨推定课税对税务案件基本证明规则的修正,推定税额在行政处罚和刑事诉讼中的运用中,需要进一步完善相关制度。

Presumptive taxation is an important legal system in tax collection and management.Its proving regulation is involved with the balancing of the state's power of imposing tax and the taxpayers' rights,as well as the comprehensive consideration about tax equity and tax efficiency.Taking the nature and characteristics of presumptive taxation as the starting point,this paper discusses the amendment of tax cases' basic proving regulation in presumptive taxation in the view of tax law and evidence law.It also tries to study the use of presumptive tax in administrative punishment and criminal procedure.