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税收核定的证明责任研究

ISBN:978-7-5203-5435-6

出版日期:2019-11

页数:254

字数:266.0千字

丛书名:《中国社会科学博士论文文库》

点击量:7453次

定价:78.00元

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当税收核定依据的课税事实处于真伪不明时,其证明责任作为待证事实认定的重要法律机制,决定着待证事实能否成立以及能否作出核定决定。本书运用比较分析、实证分析、法经济学等研究方法,对税收核定程序中争议较大的证明责任构成及其相互关系、证明责任在征纳双方的分配、纳税人协助义务与证明责任的关系、证明标准的具体设置等重大理论问题予以回应和澄清。通过考察和借鉴国外税收核定证明责任设置的先进经验,结合我国国情,构建我国的税收核定证明责任规则体系,弥补我国立法的不足,并为税收核定程序中税务机关认定案件事实提供重要参考。

When the truth of the tax facts on which the tax assessment is based is unclear, the burden of proof, as an important legal mechanism for determining the facts to be proved, determines whether the facts to be proved can be established and whether the verification decision can be made. This book uses comparative analysis, empirical analysis, legal economics and other research methods to respond to and clarify major theoretical issues such as the composition and mutual relationship of the burden of proof that is controversial in the tax assessment process, the distribution of the burden of proof between the two parties of the collection, the relationship between the taxpayer's obligation to assist and the burden of proof, and the specific setting of proof standards. By examining and drawing on the advanced experience of setting up the responsibility of tax verification and certification in foreign countries, combined with China's national conditions, we will build a system of rules for the responsibility of tax verification and certification in China, make up for the shortcomings of China's legislation, and provide an important reference for the tax authorities to determine the facts of the case in the tax assessment procedure.(AI翻译)

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引文

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GB/T 7714-2015 格式引文
敖玉芳.税收核定的证明责任研究[M].北京:中国社会科学出版社,2019
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MLA 格式引文
敖玉芳.税收核定的证明责任研究.北京,中国社会科学出版社:2019E-book.
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APA 格式引文
敖玉芳(2019).税收核定的证明责任研究.北京:中国社会科学出版社
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