Research On The Construction Of China's Advance Tax Rulings

The advance tax rulings was first derived from Holland's ruling on stamp duty at that time.After many years of practical practice and theoretical system,not only has gradually formed a more mature system,but also has been established as an important tax law system by many countries.In recent years,China has only begun to try it out.As far as the current situation is concerned,there is a lack of systematic legal norms.It is only mentioned in the relevant tax related documents.In recent years,the State Administration of Taxation has been trying to carry out a series of exploration on the reservation ruling,and the local tax departments have also carried out innovative pilot projects,but in general,there is no systematic idea,and the understanding of the reservation decision is not thorough enough.At the present stage,our country is in urgent need of a systematic stipulation for the adjudication ruling.Through the study of the world's appointed adjudication system and its experience in other countries,we can learn from other countries' experience.When establishing the advance tax rulings system,we must pay attention to it in the specific background of China.When making relevant laws,we should treat some experiences of foreign countries properly.Some systems are suitable for foreign applications,but due to the different national conditions,some specific systems should be formulated in line with the reality.The purpose of the establishment of the advance tax rulings is to solve the uncertainty of taxpayers in the application of tax law,adopt the method of explaining tax law,let the taxpayers have a clear understanding of the specific tax related matters,and reduce the instability of the applicable tax law.As far as China's tax law system is concerned,taxpayers' application should satisfy future and complexity.The scope of the tax authorities' acceptance is also not likely to be at all.China should further confirm the scope of the advance tax rulings through positive and negative examples,and identify which ones should not be accepted.To ensure the efficiency of tax authorities' rulings and improve the utilization of tax resources.We should adopt a steady way to make the order for appointment.All aspects of the ruling procedure should be stipulated,so that the adjudication rulings can be legally followed and the tax revenue is statutory.At the same time,we should also ensure that there are relevant relief and supervision mechanisms for the advance tax rulings,so as to ensure that the tax authorities can be effectively supervised when exercising power.Taxpayers can also have relevant means to remedy their rights.