財政中心主義：對推定課稅方式的重新考察

Fiscal Centrism: Re-investigation on the Presumptive Taxation

稅款課徵方式歷經二十餘年發展，稅務機關的推定權限被逐步放大，推定課稅漸變為課稅推定。機於減輕執法強度和規避執法風險等考慮，課稅推定以一種更簡便易行的＂估＂形式在實踐中自發生成，值得警惕。縱如此，亦不能否定課稅推定對稅收購成要件修正和對＂效率與公平＂整合的獨有貢獻。如若課稅推定可控制，則課稅推定方式值得期待。為此，可以考慮根據納稅人被推定的情由所形成的主觀心態，並結合外在效果意思，選擇適用財政中心主義抑或納稅人中心主義，使兩者在課稅推定中相容並蓄。

The presumption rights were gradually enlarged after more than twenty years of development, It experienced a shift from presumptive taxation to taxable presumption. Taxable presumption becomes a simple “estimating tax” form to reduce law enforcement strength and evade law enforcement risk in practice. It must be admitted that the unique contribution of taxable presumption correction of taxes constituent elements and the integration of the “efficiency and equity”. Should the taxable presumption can be controlled, the taxable presumption way worth the wait. For this reason, We can consider selecting the applicable fiscal centrism or the taxpayer centrism, which based on the taxpayer’s subjective state of mind and the external effects mean, to fiscal centrism and taxpayers centrism united in taxable presumption