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由于我国税法对漏税未作规定而存在的立法漏洞,导致各地对漏税行为的处理不一致。2015年公布的《税收征收管理法修正案(征求意见稿)》中虽然增加了“漏税”的相关规定,但仍存在两个问题,一是规定得过于笼统,会使税务机关的自由裁量权过大,二是对自动补缴税款的纳税人进行处罚,显然过于严厉,既不利于纳税人自行改错,也不利于减轻税务机关的工作负担及降低执法风险。
As a result of our country tax law has not stipulated the existence of tax evasion of the legislative loopholes, leading to inconsistencies in the handling of tax evasion. Although the relevant provisions of “tax evasion” have been added in the 2015 Amendment to the Tax Collection and Administration Law (draft for solicitation of tax revenue), there are still two problems. First, the regulations are too general to make the tax authorities’ freedom The discretion is too great. The second is to punish the taxpayers who automatically pay the tax. Obviously, they are too harsh, which is not conducive to taxpayers to correct their mistakes. It is also not conducive to reducing the workload of the tax authorities and reducing the risk of law enforcement.