诚实纳税推定权,是指税务机关在尚无真凭实据证明某一纳税主体违背《税收征管法》的情况下,应首先认定纳税人是诚实和无过错的,直到有足够证据并由执法机关来推翻这一认定为止。其作为保障纳税人权利和尊严的重要权利,对于现代法治国家的税收法制建设具有非常重要的意义。但目前诚实纳税推定权在我国尚属空白。文章就诚实纳税推定权的内涵作为展开,分析其法理学基础及其权利的作用,就我国诚实纳税推定权引入的可行性和相关权利保障机制的构建进行研究。希望借由诚实纳税推定权推动我国税收法制化进程,减少公权力对纳税人的侵害。 Honest tax presumably refers to the tax authorities that, in the absence of any substantiated evidence, that a taxpayer violated the Tax Administration Law, the taxpayer should first be determined to be honest and faultless until there is sufficient evidence to be overthrown by the law enforcement agencies This determination so far. As an important right to protect the rights and dignity of taxpayers, it is of great significance to the tax legal system in modern law-governed countries. However, the current power of honest tax deduction is still blank in our country. The article analyzes the connotation of honesty tax presupposition as the starting point, analyzes the role of jurisprudence basis and its rights, and studies the feasibility of introducing the right of honest tax in our country and the construction of the related rights safeguard mechanism. We hope to promote the legalization of taxation in our country through the honest power of tax deduction and reduce the infringement of public power on taxpayers.