Discusses The Construction Of A Legal System For Tax Confirmation

For a long time,our country’s tax confirmation procedure and tax collection procedure are mixed together.The tax amount is confirmed.in the process of tax collection.This phenomenon leads to confusion of the concept,procedure and way of tax confirmation,and also leads to insufficient protection of taxpayers’ rights and imbalance of tax power.Redefining the legal system of tax confirmation is conducive to clarifying the node at which tax collection begins,clarifying the responsibility between taxpayers and tax authorities,and clarifying the relationship between different tax law systems.Through the analysis of the behavior of tax confirmation,we can understand the legal system of tax confirmation.The legal system of tax confirmation refers to the generic terms of a series of legal norms from the taxpayer or tax authority determining the tax amount according to the tax amount recognition standard to the final tax amount confirmation in order to accurately know the tax amount payable by the taxpayer.It is different from tax assessment system,tax declaration system and tax verification system.For the construction of tax confirmation legal system,we can choose two ways in the future,and build it in the mode of single legislation before the tax code is issued.In the future,if the tax law of our country adopts the mode of code,tax confirmation legal acts are constructed in special chapters in the tax code.The tax code shall only stipulate the contents exclusive to the confirmation of tax amount,and the contents which can be classified in other chapters shall be stipulated in other chapters.No matter what approach we take,our country will choose the mode of self-taxation from now on.Under the selftaxation mode,the tax amount confirmation is mainly based on the taxpayer’s tax declaration,and the tax authority’s tax verification is auxiliary.The verification method of tax authorities shall be divided into provisional tax verification and final tax verification according to whether they have the right to review afterwards.The tax verification letter issued by tax authorities is an important symbol of dividing the tax amount confirmation procedure and the tax collection procedure.Starting from the time benefit of the tax law,it is necessary to strictly define the period of taxpayers’ tax declaration,the period of tax authority’s tax verification,the effective time of tax confirmation and the period of proof of both sides.The definition of liability shall be based on the standards of the unification of rights and obligations,rights and responsibilities,and the principle of liability attribution and equity,so as to reasonably divide responsibilities between taxpayers and tax authorities.