Research On Presumption Of Taxation System

Tax debts generate spontaneously upon sufficient statutory components abide by modern theory of tax debt relationship and the statutory principles of taxation. Tax debt under this circumstance, however, is abstract. There exists two modes on determining tax amount payable in the process of tax levy and payment. One is the payer-dominated tax declaration pattern which has been widely adopted by America and post-War Japan, with another being the authorities-dominated taxing method. Considering the asymmetricity of tax information between payers and authorities as well as the complexity of tax law, accurate taxing on all citizens is obviously unachievable through general procedures. Some subsidiary procedure, therefore, is urgently needed to attain fairness on taxing and guarantee the validity of levying. And here comes the role of Presumptive Taxation System which we will refer to. Five main parts are outlined in this thesis, discussing Presumptive Taxation System from four aspects.The first part is an introduction, which mainly tells us some background information in topic selection and literature review in this field. Presumptive taxation not only is of tremendous importance in tax law theoretically, but also gained great meaning through wide application practically. Study results on it have seen a salient growth with increasingly deep researches and strengthened taxing awareness in practice. Hence, part of materials in this thesis draws from works of tax law researchers in China as well as staff's suggestions for its improvement based on their working experience. In addition, it also takes overseas studies on tax system as references in order to draw lessons for further perfection.Chapter two encapsulates presumptive taxation systematically, including its concept and juristical ground. Presumptive taxation involves the use of indirect means for authorities to ascertain tax liability when direct materials are insufficient. And it is also within legitimate processes. Juristical grounds tend to differ slightly due to the different roles payer and authority play in these two procedures.Chapter three focuses on the relationship between presumptive taxation and tax law principles. In presumptive taxation, basic facts on taxing count on authorities' presumption, betraying legal principles to some degree. This method targets at justice in taxing, while injustice is likely resulted in improper application. As a way to ascertain tax amount, it also fulfills itself in ensuring the validity of levying and is outstanding in diminishing authorities' responsibilities to testify. Thus, it is highly suggested that the contribution of presumptive taxation should be achieved within the realm of legal principles, in pursuit of its proper application and getting down to the interrelationship between presumptive taxation and principles such as legal, fairness and efficiency so on and so forth.The last two parts mainly discusses the specific implement of presumptive taxation system from three angles, namely the scope of application, presumptive method and procedure for presumption. It is necessary to define its scope of application and clarify the presumptive methods, standardizing appropriate procedures, so as to make presumptive taxation operates in accord with such doctrines like legal, fairness and efficiency etc.. Proper delimitation and method together with normalized procedure enable Presumptive Taxation System to develop upon legal foundation, providing explicit basis to exert its function.