推定征税的权义结构分析

推定征税是指税务机关因无法依据法定的账簿、凭证等直接资料和方法计算税基，而使用各种间接资料以合理方式予以确定。推定征税具有保障财政收入、维护税收公平的功能，但是也存在被滥用的可能，从而侵害纳税人权益。推定课税的权义结构分析，一方面是厘清税务机关和纳税人双方各自职权与职责、权利与义务，另一方面通过纳税人协助义务、税务机关推定征税权和纳税人异议权的相互制约和激励，以达成推定征税的正当与合理适用。

An Analysis of the Structure of Right and Obligation of Tax Estimation

If the tax authorities can not calculate the tax base by books,documents and other direct information in law,they should use a reasonable approach to determine it based on all types of indirect information,and this is tax estimation.It functions as a protection of national revenue,tax fairness,but if it is abused,it would be against the interests of taxpayers.By analyzing the structure of right and obligation of tax estimation,we can not only define clearly the rights and obligations of both taxpayers and tax authorities,but also apply the restrictions and incentives between the taxpayers' cooperated obligations, the right for tax estimation of tax authorities and the right to appeal of taxpayers to achieve a just and reasonable implementation of the tax estimation.