Discussion On The Legislative Construction Of Taxpayers’Right To The Presumption Of Honesty

At present,the power standard mode of taxation is not suitable for the taxation practice any more,there are much contradiction between taxpayers’ interests and the power of tax collection and management.The presumption of “taxpayer conducts illegal tax avoidance behavior" is the precursor of many conflicts of taxation.On the contrary to the presumption of fault,the right to the presumption of honest,as a basic human rights,has already been established in the western developed countries for long,and it has been proved by practice that the establishment of the right is not only the basis of protecting other rights and interests of taxpayers,but also the effective way to improve the efficiency of tax collection and management,and to maintain the source of tax revenue.In our country,there is few scholar who discusses the right to the presumption of honest,but many who discuss the tax legal relationship.The reviews on tax legal relationship,is in order to clarify the essence of the "public debt",and from the perspective of contractual relationship,to lay the foundation for the discussion of the right to the presumption of honest,and further,to analyze the essence and attribute of the right.The idea”the obligation to give assistance is an unreal obligation”will define the administrative law shell,provide a brand new perspective for the relationship between the right and the obligation,and on this basis,put forward "self-proving on giving assistance " rule,from the relationship between "self-proving on giving assistance" rule and”presumption of honest” rule,explore the way to eliminate the negative effect of the right--the expansion of opportunism tendency of taxpayers.For the specific conception of legislative approach,the first thing to do is to straighten out the order of tax constitutional principles and principles of tax law,confirm that the principle of protection of human rights is superior to tax collection economic principle and administrative principle of cheap,and afterwards,to construct framework of the establishment of the right,as the aspects of constitutional rights,tax legislation and tax collection involved.Secondly,using the explicit legislative style,clarify the suability of the right,build the bridge that connecting the right and specific administrative behaviors of tax,and deposed "reconsideration preposition" and "reconsideration premise",to protect the taxpayer’s right to sue.Finally,limit the revenue inspection power of the tax authorities,while creating the combination of local legislation and departmental legislation,establish taxpayer credit record system and case guidance system.