| 摘要: |
| 近年来，涉及《税收征管法》第35条第1款第6项规定的税务行政案件频发，其中一些较典型的案例暴露出《税收征管法》第35条第1款第6项规定在功能定位、举证责任分配与判断标准等方面存在的不少问题和理论罅隙，这也引发各界不小争议，主要关涉到国家税收利益与纳税人权利保护间的平衡协调，故对该规定有必要进一步完善，应对税收核定和反避税做明确界分。同时应充分考虑到我国现时国情，从多重维度数管齐下，以进一步完善我国税收核定法律规范体系及反避税法律规范体系。 |
| 关键词: 计税依据明显偏低 无正当理由 税收核定 现存问题 完善对策 |
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| The Distinction and the Return of Tax Verification and Anti-avoidance —Taking Subparagraph 6, Paragraph 1, Article 35 of China's “Tax Collection and Administration Act” as the Cut-in Points |
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| Abstract: |
| Tax administrative cases related to Subparagraph 6, Paragraph 1, Article 35 of China's “Tax Collection and Administration Act” have occurred frequently in recent years. Some typical Chinese judicial cases reveal a few problems and theoretical gaps of Subparagraph 6, Paragraph 1, Article 35 of China's “Tax Collection and Administration Act” in many aspects such as the functional orientation, the burden of proof allocation, the criterion and so forth, which has also aroused quite a controversy in the general public, mainly related to the coordination between national tax interests and the protection of taxpayers' rights. Therefore, it is necessary to further improve this rule, and we should make a clear distinction between tax assessment and anti tax avoidance. Besides, we should take full consideration of the current conditions of China and adopt different strategies from various perspectives in order to further perfect China's legal system of tax assessment as well as anti tax avoidance.
KeywordsObvious Low Tax Basis, Without Valid Reasons, Tax Assessment, Existing Problems, Improving Measures |
| Key words: Obvious Low Tax Basis, Without Valid Reasons, Tax Assessment, Existing Problems, Improving Measures |
