The Legislative Studies Of Our Country's Tax In Advance Ruling System

Tax in advance ruling, refers to the taxpayers engaged in an activity before, as if it should what pay taxes, taxes, such as how to calculate the tax issues related to apply to the tax authorities, against the deal made by the tax authority has the force of law ruling. Organization for economic cooperation and development in the world more than 30 countries, including 28 countries have set up the tax ruling system in advance. In practice, our country some of the tax treatment of actually has the nature of the tax ruling in advance, but our country has not yet formally introduced the tax ruling in advance. Draw lessons from international experience, on October 12, 2012, the state administration of taxation chief economist Mr. Zhang on behalf of the state administration of taxation, respectively, with China national offshore oil corporation, China life insurance company and Siemens(China)LTD. Signed three administration designated contact enterprise tax compliance agreement, agreed to strengthen cooperation and jointly prevent tax risk. So our import tax in advance ruling system and its legislation has important significance. Using this system has become an international trend, it is helpful to protect the rights of taxpayers, due to prior ruling on the taxpayer's business activities is very good, can attract more taxpayers using this method, the result will more actively encourage taxpayers understanding, familiar with and pay attention to the tax law, so as to improve their consciousness of tax law, but also to strengthen the taxation management. It will not only help to overcome the uncertainty of tax, and tax involved in a kind of service in advance, the advance by the tax service processing problem and other things as well as post-processing tax problems have very different legal method, it is a kind of tax on tax service innovation and progress. No matter for enterprise, company, or other taxpayers, the tax in advance ruling system is undoubtedly important to prevent tax risk to them, in order to better to study how to make the company avoid the tax risk, reducing the loss of credit economy. This paper the deepening of the reform of tax collection and administration and the new collection and management reform train of thought is put forward, in the tax law and other laws in China confirm tax ruling system has become necessary in advance.