英语词汇“推計課稅”的翻译、意思、用法、释义-英汉汉英双解词典-爱贷网

词汇	推計課稅
释义	推計課稅 tuī jì kè shuì税捐稽征机关进行调查或复查时，纳税义务人未提示有关各种证明所得额之帐簿、文据，稽征机关则可依查得之资料或同业利润标准，来推求计算出纳税人应课征的税额。在引用推计课税时，税捐机关一定要负举证责任，纳税义务人若有不服，可以再举反证。
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