在我国设立税收事先裁定制度的探讨

On the Establishment of Tax Advance Rulings System in China

税收事先裁定制度对于体现公众信任原则、延伸税法的预测作用、拓展纳税服务空间、降低税收风险、提高纳税遵从度具有重要意义。随着税收征管改革的深化和新的征管改革思路的提出,需要在我国税法中确认税收事先裁定制度,使其成为建设新的征管模式的重要制度支点。当然,在模式与具体制度选择和执行程序设计上还有一系列问题需要认真探讨,深入研究。

Tax advance rulings system plays an important role in the public trust, the extent of predictive effect of tax law, the extension of tax service space, the reduction of tax risk and the improvement of tax compliance. A- long with the deepening of the reform of tax collection and administration and immergence of new ideas about the reform of tax collection and administration, it is essential to establish a tax advance rulings system in Chinese tax law, making it the system fulcrum of the construction of new collection and management model. However, there are a series of questions on model, specific system selection and design of program. They are worth discussing and studying deeply.