The Study Of The Legal Regulations Of The Presumptive Tax

Presumptive taxation as an important link of tax collection, it mainly refers thatin some special cases tax authority can not accurately determine the tax of taxpayersaccording to tax law.In order to prevent the loss of tax money and ensure the justice ofthe tax law enforcement, the tax base of taxpayers and the tax payable should bechecked or assessed in accordance with the laws, regulations or policies of theprocedures and methods, the observable clues and referable presumptions. Comparedwith audit verification collection, presumed levy is a simplified approach. It is easy tocause taxation staff’s the discretion abuse, which affects the seriousness and justice ofthe taxation. Therefore, it’s necessary to enforce legal regulations. However there islack of theorist study of the presumed taxation system in our country, the currentpresumed taxation system also needs improvement. Presumed taxation system as aspecial way of taxation, it plays an important role in avoiding taxation loss fortaxpayers’ lack of account books, so it exists necessarily. And presumed taxationsystem also causes many problems in the process of practice. For example,presumptive taxation and taxation-legalism have conflicts; the abuse of the right ofpresumed taxation may cause corruption; presumed taxation may produce taxinjustice in the process of achieving the ultimate fair taxation; levy and taxpayer mayuse presumed taxation system to conspire to improper interest. At the same time thispresumed taxation may cause potential threats to taxpayer’s property rights. As aresult, it is necessary to tackle the above problems through system design to regulateways of taxation, finally achieving the essence justice of taxation. At present, thereisn’t enough study in presumed taxation system both at home and abroad, especiallyin the study of law and regulation, so it is necessary to combine problems occurred inthe actual taxation and put forward some solutions to achieve a sound and perfectpresumed taxation system.