On The Presumption Taxation Of Legal Norms

Presumptive tax is a method that the tax collectors using in taxing, when they can't through the normal and standard tax auditing ways, they are able to depend on the visible clues, to collect bits of information, and consult the presumed basic data to speculate the amount of tax, and then according to the result to tax. Presumptive tax has two characteristics, positive effect and negative effect. At the legislative level, many countries and regions have explicitly regulated the system of Presumptive tax, such as Germany, the United States, Japan, China's Taiwan and some Middle East countries. China (mainland), some acts existing and embody presumptive tax system, but there are still some shortcomings, such as low levels of the legislative, rudimentary acts, unreasonable conditions application, lack of relevant procedures to control and so on. In order to make presumptive tax system to give full play to their positive role, and meet the needs in the practice of tax law, while hold back its negative role, not be abused, it is necessary to regulate its legal system. In substantive law, presumptive tax should adhere to the three principles: the principle of legality, the principle of reasonable and be good for the taxpayer; clearly prescribe the rights and obligations structure, including the power of presumptive tax ,the taxpayer's obligation to help and the right to dissent, and then crystallize the applying scope. In adjective law, it is necessary to strengthen the concept of due procedure, adhere to the principle of the separation of powers and right in order to check each other, through procedures to effectively control the power of free deciding, different tax types use different way, through the avoiding system, telling and hearing procedures, lawsuit system, allocating the burden of proof to ensure the method of presumptive tax use correctly and not be abused.