Study On Trial Implementation Of Tax Advance Ruling System In Guangzhou Local Tax Bureau

As the development of global economic and innovation of taxation system, most countries and districts set up special tax authorities for administration of large enterprise to provide public management services, so as Guangzhou. However, the special taxation administration is still to be refined, and far beyond the aim to control tax risks and provide characteristic tax service. To further improve the public management services control the management risk in tax administration, tax advance ruling system comes out as a more or less binding statement from the Revenue authorities upon the voluntary request of a private person, concerning the treatment and consequences of one or a series of contemplated future actions or transactions. Most developed countries (regions) adopt the tax advance ruling system for a long time. Meanwhile, relative authorities just begin to discuss the feasibility of such system, lack of formal implementation in China. This article begins with illustration of the problem in existing tax administration, and then introduces tax advance ruling system and the trial implementation in Guangzhou Local Tax Bureau, including the definition and development of advance ruling system, the background and positive effect of the trail implementation. Based on the theory related to public management and research result of surveys, indicatescurrent problems of the trail implementation in Guangzhou Local Tax Bureau and the main factors.At the end, according to above analysis and practice of advance ruling systems in America and Chinese Hong Kong, suggests the feasible strategy for the formally implementation of advance tax system in Guangzhou local tax bureau in the future.