推定课税是世界各国在税收征管活动中广泛运用的一种征税方法，它或是作为某一税种具体课征制度的组成部分，或是作为独立的税种而存在。我国税收征管实践也采用推定课税方法，但税收理论界对这种方法所作的研究还不多，对实践中按推定的方法进行课税所遇到的一些问题无法作出 Estimated taxation is a kind of taxation method widely used in the tax collection and administration activities of all countries in the world. It is either an integral part of a specific tax levy system or exists as an independent tax. Tax administration practices in our country also adopt the method of presumption taxation. However, there is not much research on this method in the field of taxation theory. Some problems encountered in the taxation of presumptive methods in practice can not be made