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Research for tax risk control by taxpayer

纳税人税收风险控制研究

基本信息

批准号：
14520027
负责人：
YOSHIMURA Norihisa
金额：
$ 1.34万
依托单位：
Keio University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2003
项目状态：
已结题

项目摘要

(1)The tax risks that a taxpayer should take are the following risks. (1)audit risk, (2)unexpected taxation risk, (3)litigation risk, (4)private transaction hindrance risk. First of all, the peace of the private life is disturbed, when the place audit is carried out as an exercise of the investigation right of the Tax Authority. The social confidence of the taxpayer is injured by the place audit. These are called as audit risk. Next, the biggest thing is unexpected taxation risk as the tax risk of the taxpayer. That is, the tax return of a taxpayer is corrected by the Tax Authority and the taxpayer is exposed to unexpected higher taxation. Thirdly, if the taxpayer must do administrative appeal or lawsuit against the tax assessment, he may possibly loss a lot of time and cost and also there is not the prospect of winning the tax suit. This is a litigation risk. Last, the private transaction hindrance risk means that a taxpayer must change or, solved the private transaction which was already carried out, in the case that the tax assessment that did not expect at the beginning settled.(2)It is difficult to control the audit risk before the audit start. But it is possible that solution both are satisfied is groped by measuring an agreement through the discussion with the Tax Authority after the audit. Yet, the agreement in an audit process is only weak in terms of legal binding force.(3)The unexpected taxation risk is controlled by such agreement that is symbolized on the advance pricing agreement transfer pricing adjustment.(4)It is also possible that the litigation risk may be controlled by the agreement, in other words, reconciliation in litigation. But the reconciliation in tax litigation should be prohibited from a viewpoint of no taxation without representation rule.

（1）纳税人应当承担的税收风险是以下风险。（1）审计风险，（2）意外税收风险，（3）诉讼风险，（4）私下交易阻碍风险。首先，当地方审计作为税务机关行使调查权的一种方式进行时，私人生活的安宁受到干扰。地方审计损害了纳税人的社会信心。这些被称为审计风险。其次，作为纳税人的税收风险，最大的是不可预见的税收风险。也就是说，纳税人的纳税申报表由税务机关更正，纳税人面临意想不到的更高税收。第三，如果纳税人必须对纳税评估进行行政申诉或诉讼，可能会损失大量的时间和成本，而且也没有赢得税收诉讼的前景。这是一个诉讼风险。最后，私人交易阻碍风险是指纳税人在最初未预期的纳税评估解决的情况下，必须改变或解决已经进行的私人交易。(2)It审计风险在审计开始前就难以控制。但有可能通过审计后与税务机关讨论达成协议来探索双方都满意的解决方案。然而，审计过程中的协议在法律的约束力方面很弱。（3）通过这种协议控制不可预见的税收风险，这种协议体现在预约定价协议转让定价调整上。(4)It也有可能通过协议即诉讼和解来控制诉讼风险。但从无代表原则不征税的角度来看，税务诉讼中的和解应被禁止。