计税依据明显偏低时核定税款的实施条件——以新疆瑞成房地产公司诉地税稽查局案为例

发布时间：2018-03-01 08:00

本文关键词： 计税依据核定税款非法税收目的税务稽查　出处：《财会月刊》2015年34期 　论文类型：期刊论文

【摘要】：本文以一起典型案件为例,分析了我国核定税款实施条件的立法缺陷及其导致的现实问题,并运用比较分析方法从欧美国家立法中寻求启示,在此基础上提出了核定税款的实施条件。本文认为税务机关实施核定前应开展必要的调查,核定的实施应以纳税人存在非法税收目的为前提,并且提出了规范核定工作的具体程序规则。
[Abstract]:Taking a typical case as an example, this paper analyzes the legislative defects of the conditions for the implementation of approved tax in China and the practical problems caused by it, and uses comparative analysis methods to seek enlightenment from the legislation of European and American countries. On this basis, the author puts forward the conditions for the implementation of the approved tax. This paper holds that the tax authorities should carry out necessary investigations before the implementation of the examination and approval, and the approved implementation should be based on the existence of illegal tax purposes for taxpayers. And put forward the concrete procedure rules of standardizing the work of checking and approving.
【作者单位】：中国农业大学经济管理学院;中南林业科技大学经济学院;
【分类号】：F812.42;D922.22

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