我国税收核定制度的梳理与重构  

The Arrangement and Reconstruction of China Tax Assessment

作　　者：丛中笑[1] 

机构地区：[1]吉林大学法学院

出　　处：《经济法论丛》2009年第1期215-233,共19页Economic Law Review

摘　　要：税收核定是税务机关依照税法的规定,确定纳税人应纳税款并据以征收税款的一项制度。税收核定作为行政补充,确保纳税义务的如实履行的税收征管中一个重要制度和必要环节。通过梳理我国税收核定的法律规范,分析我国税收核定现状及存在的问题,指明税收核定制度从理论到实践,从实体到程序,都需要予以完善和改进,税收核定制度的构建需要立法、执法、司法、守法和法制监督五个环节的相互配合和共同支撑。Tax assessment means a system of tax authorities applying various direct materials to confirm the amount of tax should be paid under the situation of no accounts available or difficult to audit according to the provisions of tax laws,and to collect the taxation.Tax assessment is a forced or remedial administrative implementation applied by tax authorities due to taxpayer's reason so that difficult to collect taxation.This chapter sorts out the situation of legislative tax assessment of our country and the current situation and existed issues of our country's tax assessment, and indicates the realistic significance of our country's tax assessment legal regulation.

关 键 词：税收核定 推计课税 税法 

分 类 号：D922.22[政治法律—经济法学]