On The System Improvement Of Presumptive Taxation

Presumptive taxation is a "double-edged sword," which in the prevention of tax losses and improve collection efficiency, and ensure tax fairness and reasonableness also taxing authority or power to abuse of rent-seeking to open the door. For a long time, because of their lack of the necessary restrictions, constraints and guidance, legislation does not regulate them strictly and systematically so that in practice the process, creating a greater negative impact. In this paper, a brief overview of presumptive taxation system, the presumption of China's current taxation system, the status quo and problems were analyzed, and made a number of sound taxation system of China's presumed ideas and suggestions.This paper is divided into three chapters, namely: an overview of the taxation system presumption; presumptive taxation system of China's present situation and existing problems; for improvement in our taxation system is the concept of presumption.Chapter one:Presumptive taxation system overviewThis chapter briefly describes the concept and characteristics of presumptive taxation; presumptive taxation of legal principles; presumption of the need for taxation. Presumptive taxation is, in some special cases, the tax authorities can not accurately get the taxpayer the statutory tax basis, or the tax authorities have enough evidence that the taxpayer's own tax basis of confirmed false or real-time, in order to to prevent the loss of tax revenue and to ensure a fair and impartial enforcement of the presumption, or the taxpayer's tax base, and was approved by taxation, or directly approved by the taxpayers tax liability as a way of taxation. Its characteristics were as follows: conditionality, the statutory nature of discretionary nature, from the property, purpose. Presumptive taxation as a national tax collection system, an important element.Its should follow the following principles: The principle of statutory taxation; tax fairness; tax efficiency principle; substantive tax principles; rational principle; the principle of proportionality. Presumption of the necessity of taxation mainly: the right of taxation based on the achievement of national needs; based on the principle of equality of taxation requirements; based on the requirements to achieve the efficiency of tax administration. Chapter two:Presumptive taxation system of China's present situation and existing problemsThis chapter analyzes the current status of China's taxation system and the presumption of problems. The presumption of China's current taxation system, the status quo analysis include: the presumption of legislative tax status: presumptive tax is reflected in the different ranks of the tax legislation, including with the legal level, the administrative regulations as well as departmental regulations. Presumption of taxation applicable conditions: In accordance with the provisions of tax law can be presumed to be summarized in terms of taxation: (1) according to legal case is applicable, in accordance with laws, administrative regulations may not set the book's; (2) breach of assistance to taxpayers obligations.Presumption of specific forms of taxation: the presumption of China's tax collection and the practice of specific forms of taxation are: individual industrial and commercial households on a regular basis a fixed charge approach; corporate income tax levy approved by way of correlation between associated enterprises as well as a reasonable adjustment of business. Presumption of taxation applicable taxes: My presumption applicable taxes related to value added tax, consumption tax, business tax, enterprise income tax, etc.; presumptive taxation methods: mainly divided into pairs of presumptive taxation methods and theoretical circles in general summary, our tax system against a specific taxes associated with the approved methodology and the recognition of the fact that corporate taxation set method; presumptive taxation procedures: In the presumptive tax procedures, currently not a complete system, but only in the corporate income tax levy approved for industrial and commercial households and individuals collected at fixed times has done a more detailed provisions, in addition, in the "Tax Collection and Management Act Implementation Rules," which stipulated the withdrawal system.China's current taxation system in the presumption of a problem: In the analysis of presumptive taxation system in China's problems, first of all want to see because of their presumed characteristics of the tax system itself has a negative nature, that is, the right of presumption of taxation being the risk of abuse; presumptive tax will cause the expansion of the scope of taxation is not fair; presumptive taxation of the taxpayer's conscious use of diluted tax awareness; presumptive taxation has weakened the tax authorities with management responsibilities at risk. Presumptive taxation specific to our practice, Its problems are: presumption of tax legislation becomes vacant; presumed too broad scope of application of taxation; presumption of imperfect assessment procedures; taxpayers the right to relief obstruction.Chapter three: China's taxation system improvement in the concept of presumptionThis chapter, a presumption against our problems in the taxation system, from the four aspects of the improvement of the taxation system of China's presumed put forth the concept, including: improving the presumption tax laws and regulations; strengthen the presumption of due process of assessment; strengthen the presumption of taxation in the protection of the rights of taxpayers; improve the administrative relief and judicial relief of controversy of presumption taxation.Firstly, given the presumption of taxation in tax collection and management practice commonly used and important role, is extremely necessary to strengthen the presumption of taxation legislation, raising the legal level of taxation on the presumption of the relevant provisions of the amendment carefully, forming a complete set of system, so that the tax authorities a legal basis for the presumption of tax acts and regulations to effectively guide the practical operation of the tax authorities.Secondly, the state should establish and improve the procedures under the presumption taxation system: (1) presumptive method, the presumption of prior warning of the reasons and description of the system. (2) The hearing system. (3) The debate on the system. (4) The presumption of the results of a system of notification. (5) Prescriptive regime. (6) Illegal handling system.Thirdly, the tax authorities in the assessment process should focus on the presumption of protection and realization of the rights of taxpayers, the following: (1) right to information; (2) the right to participate; (3) the right to dissent; (4) trust in the interests of the right to protection. In limiting the tax authority and tax officers, while the power of a clear right to the taxpayer, in order to effectively control the tax authority and tax officers discretion, require the tax authorities from the exercise of the right of assessment procedures, the exercise conditions, the exercise method and the related liabilities are place limits on many aspects.Finally, in improving the presumption of tax dispute of administrative remedies and judicial relief, the tax should be abolished to apply for administrative reconsideration of the pre-conditions; specifically levied for the two sides in the proceedings of the burden of proof.