纳税人诚信推定权的解析、溯源与构建——兼评《税收征收管理法修订草案(征求意见稿)》  

Taxpayer's Right to Presumption of Honesty: Analysis,Source and Structure——And Comments to the Draft of The Law on Administration of Tax Collection

作　　者：朱大旗[1,2] 李帅[1] 

机构地区：[1]中国人民大学法学院 [2]中国人民大学财税法研究所,北京100872

出　　处：《武汉大学学报（哲学社会科学版）》2015年第6期119-126,共8页Wuhan University Journal：Philosophy & Social Science

基　　金：司法部国家法治与法学理论研究重点项目(12SFB1005)

摘　　要：诚信推定权是纳税人的基本权利之一,目前世界上许多发达国家都规定了纳税人的诚信推定权,但由于我国特定的历史、文化、治税方略等原因,该项权利在我国税法制度中并没有体现。借鉴他山之石,我国应当以修订《税收征收管理法》为契机,转变税收观念,正确处理征税权力和纳税权利的关系,明确规定纳税人的诚信推定权,限制税务机关检查权的边界,完善举证责任的分配,以落实诚实纳税推定权、推进税收法治。Presumption of Honesty is one of the basic rights of taxpayers and it has been established in many developed countries.For some historical,cultural and practical reasons,China has not included this right in tax system. However,the legislators could learn from other countries and take the chance of revising the Law on Administration of Tax Collection to change the concept of tax collection and to balance the power of tax administration and the rights of taxpayer.To realize rule of law in tax collection,China should establish the presumption of honesty rule explicitly,restrict the power of tax administration and improve the burden of proof.

关 键 词：诚信推定权 公法之债 税收法治 

分 类 号：F812.42[经济管理—财政学]