预先裁定制度与纳税人权利保护

Advance Tax Ruling and the Protection of Taxpayers' Rights

预先裁定制度的法理基础在于纳税人的税法确定权。在我国,税法确定权源自于税收法定原则与纳税人知情权。在社会高速发展、税法日益复杂的背景下,传统的解释方法难以有效解决税法的不确定性问题,预先裁定应运而生。预先裁定属于行政解释的一种,与部门规章、规范性文件等共同构成一个完整体系,同时,行政承诺制度也可以为其提供理论资源。预先裁定作为一项公权力,应当从税收法定、平等保护以及信赖保护三个方面加以约束。

Advance tax ruling （ATR） is based on taxpayers＇ right to certainty. In China, the right to certainty is derived from tax legality principle and taxpayers＇ right to information. In the context of changing society and tax law complexity, traditional interpretation methods cannot solve the problems caused by the uncertainty of tax law, therefore the ATR emerges as required. As one kind of the administrative interpretations, the ATR formed an integrate system together with departmental rules and regulated documents. Meanwhile, the administrative commitment system serves as the theoretic resources of the ATR. To set the supervision mechanism against the abuse of ATR, we should apply the doctrine of tax legality, equality and trust protection.