我国构建税收事先裁定制度的进展、困难与前瞻

Progress,Difficulties and Prospect of the Establishment of Tax Advance Ruling System in China

税收事先裁定的主要作用在于为纳税人提供适用税法的确定性。在我国,研究者对事先裁定制度设立的必要性、模式选择、信息公开、裁定效力等方面已形成基本共识,但对性质界定、裁定机构的层级设置、推进路径等问题存在意见分歧。前期的地方试点取得了一定的积极成效,但在探索方向、试点依据及行政资源配置等方面有待进一步明确和完善。未来推进事先裁定制度构建需要深化研究,制定相对统一的规范指引,积极鼓励省级税务部门及自贸试验区开展试点。

The main function of tax advance ruling is to provide taxpayers with certainty in the application of tax law.In China,researchers have reached a basic consensus on the necessity of establishing the advance ruling system,model selection,information disclosure,and ruling effectiveness.However,there are differences of opinion on issues such as the definition of nature,the hierarchy of ruling institutions,and the path of advancement.Certain positive results have been achieved in some local pilots,but the exploration direction,pilot basis,and administrative resource allocation need to be further clarified and improved.In the future,it is necessary to intensify research to advance the establishment of advance ruling system.It is still important to formulate relatively unified normative guidelines.More importantly,it is crucial to actively encourage provincial tax authorities and pilot free trade zones to carry out pilot projects.