基于法律性质和价值取向的本土化税收事先裁定制度设计初探

A Preliminary Study on the Design of Localized Tax Advance Ruling System Based on Legal Nature and Value Orientation

税收事先裁定制度是当今世界各主要经济体普遍采用的一项制度安排。从"行政契约说"的角度进行剖析论证,可以发现税收事先裁定制度体现了公共利益和个体利益、税法适用确定性与一致性、征收理念与服务理念相统一的价值取向。鉴于此,应结合我国国情、税情,着力构建以高效为导向的裁定时限制、"均衡公平"的裁定效力体系、免费的裁定申请机制、程序性的裁定救济渠道以及组建多层级税收事先裁定专家团队、裁定信息交换诚信机制等制度保障,以进一步激发税收事先裁定在多元价值协调中应发挥的重要作用。

The advance tax ruling(ATR)system is an institutional arrangement commonly adopted by major economies in the world today.From the perspective of“administrative contract theory”,the degree of tax advance ruling reflects the value orientation of the unity of public interest and individual interest,the certainty and consistency of tax law application,and the unity of collection concept and service concept.In view of this,it is necessary to combine the country's national conditions and tax conditions to focus on building a high-efficiency-oriented and time-limited ruling system,a“balanced and fair”adjudication effectiveness system,a free adjudication application mechanism,a procedural adjudication relief channel,and the establishment of a team of tax advance ruling experts including multiple internal levels,ruling information exchange integrity mechanism and other institutional guarantees will further stimulate the important role that tax advance rulings should play in the coordination of multiple values.