세무재조사에 관한 법적 검토

Tax audits are important to achieve a fair taxation system, tax basis, tax, defined as a type of administrative investigation. Taxpayers can not only tax evasion, avoidance to reduce their tax burden by large arrears with all the wealth and income to dampen the sincerity tax climate. If Taxation Office is that the taxpayer is no declaration of the tax base and tax, or underreporting, Taxation Office exercises a tax law allowed questions and inspection rights and re-examination rights to prevent tax evasion. it has induced a sincere tax cooperation. However, the current tax law is unclear the tax provisions for re-examination requirements and procedures, etc. of may violate derived clarity of principle from the principle of the unclear and the rule of law, matters to be discipline in the tax law for the re-examination by being compliant with the investigation paperwork provisions, have been violated is the principle of the law reserves. You can also duplicate tax audit rights are used as a means to expand the shortage tax revenue, that the imposition of a tax audit rights is abuse, infringe such as freedom and property rights of the Constitution on the security has been operating it is the actual situation. On the other hand, tax evasion of the taxpayer and the tax avoidance is due to more and more intelligent, because the need of tax re-examination has been further emphasized, improvement of the legal system there is a need for this. Therefore, First duplicate tax audit of the significance and the acceptance criteria check, ensuring the clarity of the tax re-investigation requiste procedure, adaptation to the principles of overlapping tax audit of provision reserves of law, streamlining of the provisions of the local finance supremacy and re-survey. Scecond to consider the legal issues related to measures to improve tax compliance study of the re-investigation abuse prevention and the taxpayers of fair taxation. Finally achieve fair taxation principles and tax justice to guarantee the maximum rights of taxpayers by presenting the improvement measures trying to achieve.