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征纳之间由于对税收定额的理解不一致,导致纳税人经常因此遭受责罚。本文认为应当维护纳税人的信赖利益,免除纳税人在定额之外的纳税义务,即使不能免除,纳税人不申报超定额税收的行为也不具有可罚性。
Due to inconsistent understanding of tax quotas, the taxpayers often suffer the punishment. This paper argues that taxpayers’ trust benefits should be maintained and taxpayers should be exempted from tax liability other than quotas. Even if tax exemption can not be exempted, taxpayers will not be penalized if they do not declare excess tax.