A Study On The Legal Regulation Of Tax Verification And Administration

Tax verification is a way for tax authorities to collect tax when it is difficult for taxpayers to submit clear and accurate tax information.On the one hand,tax verification improves tax compliance and ensures tax security.On the other hand,sometimes it causes disputes in tax practice.This paper discusses the problems of tax verification in the aspects of system construction,implementation and taxpayer’s rights protection from the point of view based on the actual tax case of "Hubei Xiong Laoyao tax case".This paper has five parts.The first part is the introduction,in which the literature review part summarizes the different interpretations of the extension of the concept of tax verification in the United States,Germany and other countries,combined with the research results of tax verification in and outside the domain.It also enumerates several domestic statements about the meaning of tax verification.The second chapter introduces the local representative case-"Hubei Xiong Laoyao tax case" for case analysis.On the basis of summing up the focus of disputes between the two sides,the main purpose of this paper is to discuss the tax verification.The third chapter defines the concept of tax verification,especially the relationship between the concept of tax verification and the concept of tax payment in Japan.At present,China’s tax collection and management is mainly based on tax declaration,and tax verification is a supplementary way of tax collection.In this context,the significance of the application of tax verification is discussed theoretically,which is in accordance with the principles of tax legality and tax fairness to some extent.The fourth chapter summarizes the problems of tax verification caused by "Hubei Xiong Laoyao tax case",and combines with the current situation of tax verification,summarizes the imperfections of the tax legal regulation system on tax verification.It includes the nature of the non timely tax payment of the income beyond the quota,the distribution of the burden of proof and the standard of judgment,the third-party supervision system of the specific subject of tax verification and the construction of the system with the protection of the rights and interests of taxpayers as the core.The fifth chapter is the suggestion.Aiming at the main problems summarized in the fourth chapter,it puts forward solutions and system construction ideas.Specifically,it includes refining the applicable scope standard of tax verification procedure,defining the verification method of tax verification,introducing the third party to supervise the implementation of tax verification,establishing the quota procedure with the taxpayer as the core,and establishing the standard of income behavior judgment and burden of proof beyond quota.