“计税依据明显偏低,又无正当理由”在实践中的应用

发布时间：2018-06-27 05:18

本文选题：计税依据 + 正当理由　；参考：《税务研究》2017年09期

【摘要】：纳税人出现"计税依据明显偏低,又无正当理由"的情形,税务机关可以行使核定应纳税额的税务行政裁量权。"计税依据明显偏低,又无正当理由"包括以下四点内容:第一,交易价格属于"计税依据";第二,"偏低"是和公允价值等标准的比较结果;第三,"明显"不能用量化指标"一刀切",而应结合"正当理由"综合判断;第四,"正当理由"是指不以税收利益为主要目的。为防止税源侵蚀、有效解决涉税价格争议,本文认为应当在《税收征管法》第三十五条第六款的基础上,构建一套涉税价格监管机制并修订既有税法条款,同时开辟涉税价格争议解决的第三方专业渠道。
[Abstract]:The tax authority may exercise the tax administrative discretion of the amount of tax payable if the tax payer is "obviously on the low side of the tax plan and has no proper reason." The tax basis is obviously on the low side, and without proper reason "includes the following four points: first, the transaction price belongs to the" tax basis "; second," low "is the result of comparison with fair value and other standards; Third, "obvious" can not be used as a quantitative index "one-size-fits-all", but should be combined with "reasonable reasons" comprehensive judgment; fourth, "just reasons" refers to the main purpose of not taking tax benefits as the main purpose. In order to prevent the erosion of tax sources and effectively resolve the dispute about tax price, this paper holds that we should construct a set of tax price supervision mechanism on the basis of the sixth paragraph of Article 35 of the tax Collection Law and amend the existing provisions of the tax law. At the same time to open up tax-related price dispute settlement of third-party professional channels.
【作者单位】：国家税务总局税务干部学院;
【分类号】：D922.22

【相似文献】