厦门市地税局实施纳税人“无过错推定”原则的基本内涵是:税务机关在没有确凿证据证明纳税人存在涉税违法行为时,不应认定或推定纳税人存在涉税违法行为,坚持“疑错”从无;在依法治税的前提下,应充分尊重和保护纳税人的利益诉求,对纳税人不得附加非法定义务,不得假定纳税人有过错而限制纳税人权利;在与立法意图、法律精神和税法原则不相悖的前提下,处理定性争议应当兼顾情理,按照有利于纳税人的原则做出处理。 Xiamen Local Taxation Bureau to implement the taxpayer “no-fault presumption ” principle is the basic content: the tax authorities in the absence of conclusive evidence that taxpayers exist tax-related violations, taxpayers should not be identified or presumed tax-related violations exist, insisted Under the premise of tax administration, we should fully respect and protect taxpayers ’interest demands, and may not impose non-statutory obligations on taxpayers. Taxpayers’ rights should not be assumed on the basis of fault; With the legislative intent, legal spirit and the principle of tax law is not contrary to the premise, the handling of qualitative disputes should take into account the principles, in accordance with the principle of taxpayers to make the deal.