论纳税人诚实推定权的入法途径  

The Path of Promoting the Incorporation of Taxpayer’s Right to Presumption of Honesty into Laws

作　　者：侯卓[1] 吴东蔚 HOU Zhuo;WU Dongwei

机构地区：[1]中南财经政法大学法学院,湖北武汉430073

出　　处：《北京行政学院学报》2021年第2期73-84,共12页Journal of Beijing administration institute

基　　金：国家社会科学基金项目(18CFX056)。

摘　　要：诚实推定权由纳税人财产权与人格尊严权衍生而来,在立法中加以确认有助于落实税收法定、践行量能课税和提高纳税人遵从度。诚实推定权借鉴了刑法上的无罪推定和民法上的善意推定,其基本内涵是税务机关认为纳税人有少缴税款嫌疑时,应由该机关承担举证责任,证明强度应达到优势证据标准。我国应在修改《税收征收管理法》时,明确表达纳税人享有诚实推定权,同时准确界分纳税人的协力义务和税务机关的举证责任,强调逃税行为必须具备主观故意的要件,合理限定税收检查权。诚实推定权入法将对税收征纳实践产生影响,提高现有“计税依据明显偏低”的认定标准,使纳税人的正当理由诉求更有可能被认可,对逃税行为的界定也将更为精确。The right to presumption of honesty is derived from taxpayer’s property right and right to human dignity,of which the confirmation in the legislation is helpful to implement statutory taxation,fulfill the ability-to-pay principle of taxation,and improve the compliance of taxpayers.The right to presumption of honesty draws lessons from the presumption of innocence in criminal law and the presumption of good faith in civil law,of which the basic connotation is that when the tax authority considers that the taxpayer is suspected of underpaying tax,the burden of proof(onus probandi)should be borne by the authority,and the strength of evidence should meet the standard of preponderant evidence.In revising China’s Law on the Administration of Tax Collection,that taxpayers have the right to presumption of honesty should be stated clearly,at the same time,the collaboration duty of taxpayers and the burden of proof of tax authorities should be distinguished accurately,that tax evasion must have the elements of subjective intent should be emphasized,and the right of tax inspection should be limited reasonably.Promoting the incorporation of taxpayer’s right to presumption of honesty into laws will have an impact on the practice of tax payment and collection,improve the existing determination criteria of“the obviously low basis for tax calculation”,make a taxpayer’s appeal of just cause more likely granted,and make the determination of the behaviors of tax evasion more accurate.

关 键 词：诚实推定权 税收征收管理法 举证责任配置 逃税认定 税收检查权 

分 类 号：D922.22[政治法律—经济法学]