我国税收事先裁定制度之完善

The Evolution of Advance Tax Ruling System in China

随着我国税收征管改革的不断深化,税收事先裁定制度被写入《中华人民共和国税收征收管理法修订草案(征求意见稿)》,使得该制度在我国实施的条件日趋成熟。本文分析了我国税收事先裁定的现状和存在的问题,通过对各国税收事先裁定制度的比较借鉴,对我国税收事先裁定制度的模式选择和具体实施提出了建议。

With the deepening of the reform in tax collection and management, the advance tax ruling system has been documented into the Tax Collection and Administration Law of the People＇s Republic of China （Draft for Public Comment）, which makes the implementation conditions of this system mature gradually. This paper analyzes current situations of advance tax ruling system and existing problems in China, and presents suggestions on the mode selection and implementation plan of advance tax ruling system in China through comparative reference from foreign countries.