计税依据明显偏低的正当理由及举证责任被引量：4

The Just Cause of Evident Low Tax Basis and Its Burden of Proof

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摘要《税收征收管理法》第35条第1款第6项明确,计税依据明显偏低且无正当理由的,税务机关有权推定课税。法律对该处阻却推定课税的正当理由未作规定,税务规范性文件枚举了部分事由,但在合理性、精确性和周延性方面有所不足,体系内部也有不一致之处。法律规定的模糊,阻碍了法院在行政审判中对推定课税行为的审查。纳税人是否具备正当理由,关系到税务机关适用计税依据明显偏低条款的正确性,法院对其实施的是合法性而非合理性审查。判断纳税人所主张的理由能否成立主要依据生活经验,税务机关并无专业优势,不存在尊重税务机关专业判断一说。在梳理正当理由的同时,更应准确配置相应的举证责任,这既是法院全面审查推定课税行为合法性的前提,也使其不必直接判断正当理由能否成立,从而没有侵犯行政自主的风险。 “Tax Administration Law”article 35,paragraph 1,item 6 states that whenever the tax basis is evidently low without just causes,the tax authority has the power to adopt the constructive taxation.However,the law does not stipulate under which circumstances may the tax authority be prevented from adopting this method.While normative documents of tax administration does enumerate some causes,but there are still some deficiencies in reasonability,precision as well as comprehensiveness,and the inconsistencies within the system also stands as a real problem.The ambiguity of the law turned out as a drag for courts to review the adoption of constructive taxation in the process of administrative adjudication.Nevertheless,it must be made clear that whether the taxpayer has a just cause concerns the reasonableness of adopting the constructive taxation under the circumstance of evident low tax basis,due to the fact that the court conducts a legality rather than reasonability review on it.As for the establishment of causes argued by taxpayers,it mainly depends on life experiences.Since tax authority has no distinctive professional advantages,there is no such thing as“respecting the professional juddgement of tax authority”.When sorting out the possible just causes,the corresponding burden of proof should be accurately allocated according to the approach of norms,which is not only the premise for the court to comprehensively review the legality of constructive taxation,but can also call off the necessity to directly decide whether the just causes can be established,thus there is no risk of infringing administrative autonomy.

作者侯卓 Hou Zhuo

机构地区中南财经政法大学法学院

出处《政法论坛》 CSSCI 北大核心 2023年第3期119-131,共13页 Tribune of Political Science and Law

基金国家社科基金项目“税法基础理论的反思与拓补”(21FFXB020)的阶段性成果

关键词推定课税计税依据明显偏低正当理由税务规范性文件税法裁判 Constructive Taxation Evident Low Tax Basis Just Causes Normative Documents of Tax Administration Adjudication of Tax Law

分类号 D922.22 [政治法律—经济法学]

作者简介侯卓,中南财经政法大学法学院教授。