税收核定的界定分析

税收核定是税收确定程序中的一项重要法律制度,但目前关于税收核定的概念存在各种观点。对德国、美国和我国台湾地区的税收核定与纳税申报、推定课税的关系解析,有助于确定税收核定的概念。税收核定是指相对于纳税申报而言,征税机关根据法律规定,确定纳税义务人的具体纳税义务的一项行政确认行为。

Definition and Analysis of Tax Assessment

Tax assessment is an important legal system in the procedure of taxation determination,but at present there exist various viewpoints about the concept of tax assessment,and there remains confused understanding about the relationship between tax assessment and its relative concepts.It is helpful to determine the concept of tax assessment by analyzing the relationship among tax assessment,tax declaration and presumptive taxation in Germany,the United States and Taiwan area of China.Compared with tax declaration,tax assessment refers to an administrative comfirmed behavior that the authority of tax collection determines the specific obligation to pay taxes of taxpayers according to the law.