论文部分内容阅读
对税务违法案例的查处,必须做到事实清楚、依据充分、程序合法、处理适当。综观大量的税务行政复议和税务行政诉讼案例,纳税争议主要存在于三个领域,分别是事实认定、税收政策、法律责任。事实认定是税法适用的基础和前提,只有定性准确,才能依据税法确定相关法律主体的纳税义务和法律责任,而事实认定必须以确凿的证据为基础。为提高办案质量,降低税收执法风险,本刊特邀国家税务总局税务干部进修学院高金平教授以实际发生的税收案例为基础撰写“税收疑难案例分析”系列文章,从本期开始连载刊发,希望对广大读者有所帮助。
The investigation and handling of cases of illegal taxation must be done with clear facts, adequate basis, legal procedures and proper handling. Looking at a large number of tax administrative reconsideration and tax administrative litigation cases, tax dispute mainly exists in three areas, namely, the fact that the tax policy and legal responsibility. The factual determination is the basis and prerequisite for the application of the tax law. Only qualitative and accurate, can the tax law and legal liability of the relevant legal entity be determined according to the tax law, and the facts must be based on solid evidence. In order to improve the quality of case handling and reduce the risk of tax law enforcement, Professor Gao Jinping from the State Administration of Taxation invited the State Administration of Taxation to write a series of articles entitled “Analysis of Tax Difficult Cases” based on the actual tax cases, starting from this issue Hair, hope to help readers.