对纳税人实行从“过错推定”向“无过错推定”转变的新思维工作方式，是适应加入WTO和改善税收管理的需要，是税务管理理念的重大创新。“无过错推定”是刑法上“无罪推断”在税收管理领域的延伸，它包含以下五个方面内容：一是在税务机关没有确凿证据证明纳税人有过错之前，不 The new mode of thinking that taxpayers implement the change from “presumption of fault” to “presumption of no fault” is a major innovation of the tax management philosophy to meet the need of joining the WTO and improving tax administration. “No-fault presumption” is an extension of the “innocence in criminal law” in the field of tax administration. It contains the following five aspects: First, before the tax authorities have no conclusive evidence to prove that the taxpayer has made a mistake,