On The System Construction And Perfection Of Taxpayers’ Honest Presumption Right In China

The right of taxpayer’s honest presumption,also known as the right of loyal tax deduction,is a fundamental right first proposed by Western countries and subsequently affecting China’s tax collection and management practices.There are broad and narrow senses of taxpayers’ right to honest presumption.The broad sense of taxpayers’ right to presumption of honesty has two meanings.One is that taxpayers have the right to be presumed to be honest,which is a substantive right.The second is that taxpayers have the right to relief when their right to honest presumption is violated,which is a procedural right.The arrangement of entities and procedures together constitutes the system of taxpayers’ right to honest presumption,highlighting the value orientation of "no remedy,no right".In a narrow sense,the taxpayer’s right to presumption of honesty does not include remedial rights,only substantive rights.This article discusses the taxpayer’s right to presumption of honesty in a broad sense.There are two theories in the field of tax law in China based on the theory of taxpayers’ right to honest presumption: the theory of power control and the theory of public law debt.In this regard,we believe that it is not appropriate to categorize the tax legal relationship as a single debt debt relationship in private law.It is more reasonable to recognize it as a public law debt that grants greater power,operability,and instrumentality to administrative subjects.Taxpayers enjoy the right of good faith presumption.Its legal basis and principles are derived from the right to respect personality in the Constitution,the presumption of innocence in the criminal law,the principle of good faith in the civil law,and the principle of statutory taxation in the tax law.At present,the establishment of the right of honest presumption of taxpayers in China is conducive to the implementation of the principle of taxation legality and the formation ofEstablishing a new type of taxation relationship helps to save costs for tax authorities.At present,China has introduced the right of taxpayer’s honest presumption,which is feasible in form as follows: this right can be absorbed by the legal system and can be regarded as a derivative right of property rights and personality rights;The substantive feasibility is manifested as being in line with the "cost-effectiveness principle",in line with political reality,and in line with law enforcement and judicial practice..Although it is necessary and feasible to introduce the taxpayer’s right of honest presumption,China’s tax law has not yet established a system for the taxpayer’s right of honest presumption.This institutional deficiency is manifested at two levels: legislative deficiency and practical deficiency.There are various reasons for this phenomenon,which can be analyzed from the dimensions of history,economy,politics,and the rule of law.At the theoretical research level,attention should be paid to two major issues:discrimination of ownership of rights and deficiencies in the tax collection and management system.Specifically,it involves issues such as the contradiction between the right of honest presumption and the right of honest assumption,the contradiction between constitutional rights and ordinary rights,the conflict between tax laws and judicial recognition of "honesty",the irrationality of the "tax verification" system,and the expansion of the "pre tax clearance" system.Compared to China’s domestic tax legislation,developed countries in Europe and America have relatively comprehensive systems for the construction of the right to honest presumption.Not only the tax collection procedure is relatively comprehensive,but also the relief of rights is always centered on taxpayers,reflecting a strong idea of protecting the rights and interests of taxpayers.Therefore,in order to construct a system of taxpayers’ right to honest presumption that is suitable for China’s tax collection and management practices,firstly,we should learn from the experience of developed countries in Europe and America,and optimize the structure and arrangement of relevant provisions in the Tax Collection and Management Law by adding and revising them,in order to achieve institutional innovation.Secondly,we should re-examine the obligations of taxpayers and the burden of proof of tax authorities,and use them as a unified standard for determining the subjective and objective factors of taxpayers’ tax evasion.Thirdly,it is necessary to strictly regulate the exercise of tax inspection power by tax administrative authorities,dividing tax inspection into two parts: daily tax inspection and key tax inspection.At the same time,a disciplinary mechanism should also be established to punish taxpayers for abusing the right of honest presumption,including conducting post inspection and supervision work,establishing a blacklist of dishonest individuals,adopting market entry measures,and establishing an educational disciplinary mechanism.Finally,it is necessary to establish a rights relief mechanism,build an information sharing platform,and improve the reporting mechanism for taxpayers,in order to improve the supporting system of taxpayers’ right to honest presumption.