税收法定续变理论下税收事先裁定制度之本土构建

The Local Establishment of Advance Tax Ruling System under the Theory of Continuous Change of Statutory Taxation

税收法定续变理论将税收法定视为法定与裁量两个渐续发展的谱系,实现了税收法定主义与行政裁量权二者关系之统一,其为税收事先裁定制度在我国之本土构建提供了法理之基础。基于税收法定续变理论下税法解释与纳税服务之结合,税收事先裁定制度的本质可解读为税务机关针对纳税人的未来预期交易事项或行为所涉税收后果提供的以税法适用解释为核心的个性化纳税服务。税收事先裁定制度所涉要素可提炼为模式选择、申请范围、裁定约束力和收费原则。应将续变理论下的税收事先裁定制度与我国税收征管实践相结合,形成以税法解释为核心、以纳税服务为主导的规范化路径。

The theory of continuous change of statutory taxation regards tax statutory as two successive development pedigree of statutory and discretionary,and realizes the unification of the relationship between tax legalism and administrative discretion,which provides a legal basis for the construction of tax prior ruling system in China.Based on the combination of tax law interpretation and tax service under the theory of continuous change of statutory taxation,the essence of tax pre determination system can be interpreted as the personalized tax service provided by tax authorities for the tax consequences related to the expected future transactions or behaviors of taxpayers,with the interpretation of tax law as the core.The elements involved in the system can be refined into mode selection,application scope,ruling binding force and charging principle.It is necessary to combine the pre determination system of tax under the continuous change theory with the practice of tax collection and management in China to form a standardized path with tax interpretation as the core and tax service as the leading factor.