国家税务总局领导最近提出：为了适应加入世贸组织的要求，改善税收管理，对纳税人要实行“无过错推定”。这是税务管理理念的一个重大转变。“无过错推定”包含四个方面含义：一是在税务机关没有确凿证据证明纳税人有过错之前，不能认为纳税人是有过错的；二是只有在税务机关? Recently, the head of the State Administration of Taxation proposed: In order to meet the requirements of WTO accession and improve tax administration, taxpayers should be given a “no-fault presumption.” This is a major shift in tax management philosophy. The “no-fault presumption” contains four meanings: First, the taxpayer can not be regarded as having fault before the tax authorities have proved that there is any fault in the taxpayer. Second,