税务事先裁定制度的性质判定与效力审思

On The Legal Nature and Validity of Advance Tax Ruling System

域内外关于税务事先裁定性质的认知较为混乱,无法达成统一见解。现有的纳税服务说、行政契约说与税务指导说都无法与税务事先裁定之特性完美吻合,只浅显描述了该制度的外显特征,未能深入制度内核。从行政法知识视角来看,税务事先裁定属于准行政行为之一种,属于税务机关的依申请行政职权行为,表现为针对预期未发生交易的税法适用疑难形成公权机构观念表示的过程,纳税人可根据裁定结果自主作出交易安排,体现出服务性、契约性、解释性和指导性等多维特征。在厘清税务事先裁定的准行政行为性质的基础上,从正常裁定和异常裁定两种假设情形出发,多维剖析税务事先裁定制度的法律效力,有助于为我国立法确立该制度提供全面细致的理论准备。

Throughout scholars＇ viewpoints of the nature of advance tax ruling system,all of them can not reach consensus. The existing opinions including tax services,administrative contract and tax guidance can not be consistent with fundamental characteristics of advance tax ruling system,just briefly not deeply describing the system＇s explicit features. From the perspective of administrative law,advance tax ruling system is a kind of quasiadministrative act,which belongs to an administrative act of tax authorities according to the taxpayers＇ applications. It presents that authorities give opinions about the tax law application of future planning transactions. The taxpayers can make their own arrangements according to the results of advance tax ruling,reflecting serving,contractual,explanatory,guiding etc. On the basis of clarifying that the nature of advance tax ruling system is quasiadministrative act,we continue to analysis the legal effect of advance tax ruling system from two kinds of hypothetical situations which include normal ruling and abnormal ruling,for the purpose of providing comprehensive and detailed theoretical preparation for the future legislation in our country.