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在税款征收中,推定课税作为一种重要的征税方式,得到了广泛的运用。但长期以来,人们一直没有意识到其实质是一项税务行政权力,立法也没有把它作为权力来规范,这对推定课税的正当行使是非常不利的。由于推定课税权的运用建筑于一定的假定性之上,带有明显的主观性,容易产生滥用权力等风险,因而更需要在遵循合法和合理原则的前提下加强制度规范。从我国现行推定课税权制度看,无论是实体法还是程序法都亟待进一步完善。
In tax collection, presumed taxation as an important taxation method, has been widely used. However, people have not realized for a long time that its essence is a power of tax administration, and legislation does not regulate it as power. Therefore, it is very unfavorable to the proper exercise of presumption of taxation. As the application of the presumed taxation right constructs certain assumptions, with obvious subjectivity and risks of abuse of power, it is even more necessary to strengthen institutional norms under the premise of legal and reasonable principles. Judging from the current tax system in our country, both substantive law and procedural law are in urgent need of further improvement.