Research On Taxpayers’ Right Of Presumption Of Honesty

With the improvement of the protection system of taxpayers’ rights,the establishment of taxpayers’ honest presumption right will be a significant measure for the protection of taxpayers’ rights.However,up to now,our country has not set up the taxpayer honesty presumption right,which is a great shortcoming.The concept of taxpayer’s right of presumption of honesty should be understood in the narrow sense and in the broad sense.The broad sense of taxpayer’s right of presumption of honesty not only includes the sense that taxpayer is presumed to be honest in the narrow sense,but also includes a series of remedies and procedural rights that taxpayers enjoy because their rights are violated.The interests protected by taxpayer’s right of presumption of honesty reflect the essence of tax legal principle and the requirement of debt theory of modern public law,so the interests protected by taxpayer’s right of presumption of honesty have legitimacy.Since this legal interest is beneficial to all members of society and can be recognized by all members of society,and this right is politically harmless,it is also legitimate to transform the interests mentioned above into rights.The content of taxpayers’ right of presumption of honesty is in line with the requirement of constitutional protection of personal dignity and is also the extension of the principle of honesty and credit in civil law in the field of tax law.Therefore,the taxpayer’s right of presumption of honesty can be incorporated into the existing legal system as a new right,which is not in conflict with the existing laws in China.Therefore,the establishment of this right is justified.Through the comparative analysis of foreign legislative forms,it is concluded that the direct legislative form is more suitable for China’s national conditions.So in taxpayer honesty presumption of rights legislation in the road,can consider to increase after the article 8 of the tax administration and collection law,namely "taxpayer shall enjoy the right of presumption honesty,without evidence and the legal procedure,the tax authorities shall not be inferred dishonesty,taxpayers exercise should not be subject to inspection and punishment".At the same time,the articles violating the spirit of the legislation of taxpayers’ right of presumption of honesty should be amended to cooperate with the incorporation of taxpayers’ right of presumption of honesty into the law.In addition,in view of the reasons behind the lack of legislation on taxpayers’ right of presumption of honesty in Our country,we should change taxpayers’ duty standard idea as soon as possible,change the tax authorities’ official standard thought and ethos,and establish the tax thinking centered on taxpayers.When implemented in the Tax Collection and Administration Law,the value of the purpose of protecting taxpayers’ rights should be advanced in order to highlight the important status of the value of protecting taxpayers’ rights and provide guiding principles of higher value hierarchy for the establishment of taxpayers’ right of honesty presumption.Finally,in order to apply taxpayers’ right of presumption of honesty more accurately,different standards of proof should be set up for tax authorities at different stages in legislation.When tax authorities start tax checks,the tax authorities need to be able to meet the probability.In the process of tax inspection,the standard of certification shall be determined according to the inspection nature of the tax authorities.The daily form inspection certificate does not need to meet "the extent of the evidence that does not have to be done,and the tax inspection that the taxpayer must cooperate with,requires the tax authorities to grasp" the actual evidence is according to the certificate.In the tax administrative appeal,reconsideration or litigation,the tax authority must be able to prove that the taxpayer is illegal.