我国税收核定程序证明责任体系的重构

Reconstruction of Proof Obligation System of Tax Verification Procedures in China

鉴于我国税收核定程序证明责任存在的问题,结合国外先进立法经验,重新构建一套适合我国国情的税收核定程序证明责任体系,具有重要的理论意义和实践价值。建议提升立法位阶,明确纳税人诚实推定权、税务机关职权调查原则、证明责任的组成、证明责任分配的一般规则和特殊规则、纳税人违反协助义务对证明责任的影响等内容,重新构建税收核定证明责任体系。依此为税务机关核定程序中认定课税事实提供统一尺度,准确界定纳税人的纳税义务,贯彻落实税收法定、公平和效率原则。

Since there are some problems in proof obligation system of tax verification procedures,it is of great theoretical and practical value to reconstruct a set of proof obligation system of taxation verification procedures to suit China’s national conditions combined with the reference to the advanced foreign legislative experience.In order to reconstruct a set of proof obligation system of taxation verification procedures,firstly,it is important to raise the legislative rank.In addition,it is crucial to clarify the taxpayer’s honest presumption right,the investigation principle of the tax authority,the the composition of proof obligation,the general rules and special rules of proof obligation distribution and the impact of the taxpayer’s violation of the obligation of assistance on proof obligation.Therefore,this system could provide a unified scale for the taxation facts recognized in the taxation authority’s verification procedures.It could also help to accurately define the taxpayer’s tax obligation.What’s more,it could benefit to the implement of statutory taxation,fairness and efficiency.