Research On The Taxpayer's Right Of Honest Presumption

Taxpayer's right of honest presumption is a basic human right that taxpayer should have,from a constitutional level,right to human dignity is the best explanation for the taxpayer's right of honest presumption.With the development of the western developed countries tax reform,taxpayer's right of honest presumption got the attention of European and American countries such as lawmakers and played a positive role in the process of tax administration.At present,it has also been the general recognition of the tax law in our country.But due to the effect of a variety of factors,taxpayer's right of honest presumption was still in the stage of blank in our country.Taxpayer's right of honest presumption is to show that taxpayer should is presumed to be honest before the tax authorities do not have enough evidence to prove that the existence of the tax illegal acts or facts.At present,there is still no clear provisions about taxpayer's right of honest presumption in the tax administration law and the viewpoint of taxpayers' rights consciousness is weak,especially in the process of the tax law enforcement,the ideas of “Would rather the wrong don't indulge” still exist.These are a serious threat to taxpayer's right of honest presumption to set up and improve.A certain sense,the lack of taxpayer's right of honest presumption will reduce credibility taxpayer tax compliance and tax authorities.In order to strengthen the protection of taxpayers' rights,to promote tax administration under the rule of law and to perfect tax civilized law enforcement process,It is necessary to explicitly stipulated in the tax administration law as soon as possible taxpayer's right of honest presumption and draw a boundary for the tax law enforcement inspection.In order to make the results better reflect the actual situation in our country,more ground,more in line with China's national conditions,more convincing,the better to solve practical problems,this text set about from the our country judicial case,and analysis of cases and put forward the question.