论税收事先裁定制度构建的基础:概念与原则

On the Basis of Establishing Tax Advance Rulings System:Concepts and Principles

2015年税收征收管理法修订时,税收事先裁定制度入法失败,侧面反映了对该制度的理论研究尤其是法理基础研究有待加强。2018年税收征收管理法将要迎来一次修订,如何把税收事先裁定制度完美地嵌入税收征收管理法之中,是摆在我们面前的一个重大研究课题。本文从该制度构建的基础出发,论述了该制度形成的基本概念和制度构建的基本原则。一方面,解构了该制度概念形成的构成要素,并试图重新界定其内涵和外延,回答了税收事先裁定制度是什么的问题。另一方面,从实体性原则和程序性原则两个层面,阐释了制度构建所应遵循的基本准则,回答了税收事先裁定制度如何构建的问题。最后,笔者根据本文所界定的概念和制度构建的基本原则,提出了相关的立法建议,以期有助于制度顺利入法。

When the Tax Collection Management Law was revised in 2015,the failure of tax advance rulings system into the law reflected the need to strengthen the theoretical research of the system,especially the legal basic research. Tax collection management law will welcome a revision in 2018,and how to embed tax advance rulings system perfectly in the tax collection management law is a major research topic before us. This article starts from the foundation of the system construction,discusses the basic concepts of the formation of the system and the basic principles of system construction. On the one hand,it deconstructs the forming elements of the concept of the system,and tries to redefine its connotation and extension,and answers the question of what tax advance rulings system is. On the other hand,from the two aspects of substantive and procedural principles,the basic principles that should be followed in institution construction are explained,and the question of how to construct tax advance rulings system is answered.Finally,based on the concepts defined in this article and the basic principles of institutional construction proposed by the author,relevant legislative proposals are proposed in order to help the system enter the law smoothly.