目次一、研究推定课税制度不能离开课税法定主义原则二、我国推定课税制度的主要内容三、我国推定课税制度存在的问题四、完善我国推定课税制度的若干建议一、研究推定课税制度不能离开课税法定主义原则一般而言,按照课税法定主义原则的要求,国家向纳税人课税应当是确定的,即十分严格地依照税收法律所规定的对象、税基、税率、纳税环节、纳税期限等课税要素进行税款计征。确定课税的基础使税务机关能够准确和及时地获得纳税人的经济信息。但是,由于税收征纳双方的信息不对称,在某些情况下,国家税务行政当局并不能准确地获得纳税人的经济信息,特别是由于一些纳税人故 A study of the presumed tax system can not leave the tax statutory principle Second, the main content of China’s presumed tax system Third, China’s presumed tax system problems Fourth, to improve China’s presumed tax system, a number of recommendations First, the research estimates Tax system can not be separated from the principle of tax statutory general In general, according to the requirements of the tax statutory principle, taxation of taxpayers should be determined by the state, that is, very strictly in accordance with the tax law object, tax base, tax rate , Tax payment, tax deadlines and other tax elements for tax calculation. The basis for determining taxation enables the tax authorities to obtain accurate and timely taxpayers’ economic information. However, due to the asymmetric information of the tax authorities, under certain circumstances, the national tax administration can not accurately obtain the taxpayers’ economic information, especially because some taxpayers