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）私人交易障碍风险。首先，当审计的地方作为税务当局的调查权行使时，私人生活的和平就会受到干扰。纳税人的社会信心受到该地点审计的伤害。这些被称为审计风险。接下来，最大的事情是意外的税收风险是纳税人的税收风险。也就是说，纳税人的纳税申报表由税务机关纠正，纳税人接触出意外的更高税收。第三，如果纳税人必须针对税收评估进行行政上诉或诉讼，他可能会损失大量时间和成本，而且也没有赢得税收诉讼的前景。这是诉讼风险。最后，私人交易的障碍风险意味着纳税人必须更改或解决已经进行的私人交易，如果税收评估在一开始就无法解决的情况下。（2）在审计开始之前很难控制审计风险。但是，通过与审计后与税务机关的讨论来衡量协议，可以通过摸索两者的解决方案。然而，审计过程中的协议仅在法律约束力方面较弱。（3）意外的税收风险由此类协议控制，这些协议象征于提前定价协议转让定价调整。（4）诉讼风险也可以由该协议（换句话说，诉讼中的协定）控制。但是，应从没有代表规则的情况下，应从无征税的角度来禁止税收诉讼的和解。