On The Advance Ruling System Of Tax

With the development of China's economy, more and more gray areas of t ax law emerge. In order to avoid conflict between tax collectors and taxpayers caused by different understanding of the applicable tax law and further impro ve tax transparency, establishment a set of tax ruling system by following som e developed countries has become a social consensus. However, as a country o f market economy with characteristic of socialist, how to develop a complete a dvance ruling system in line with China's national conditions is still an import ant issue for China's legislators. In this paper, based on the concept of the ad vance ruling system of tax, conduct a comprehensive analysis of good experien ce of some developed countries enacted advance ruling system of tax, combine d with China's reality, to discuss on the establishment of China's advance rulin g system of tax, which can be regarded as a reference for the relevant legislat ors and authorities.This paper is divided into four chapters. Preface introduces the background and significance of the topic, status quo of domestic advance ruling system of tax, research ideas and structural arrangements in the research process herein proposed, as well as the innovations and disadvantage of the paper.Through the introduction of features of advance ruling system of tax, the second chapter illustrates the introduction of advance ruling system can effectiv ely prevent tax risk, prompt the correctness of taxpayers engaged in investment decisions, improve tax collection and management level, to improve the relatio nship between tax collectors and taxpayers. At the same time, also it shows th e ruling reservation system based on the principle of sovereignty of the people in the Constitution embodies the principle of good faith applicable public law,tax law is a concrete manifestation of the principle of tax efficiency.The third chapter introduces the development of advance ruling system fro m both international and domestic aspects. Internationally, most countries have established tax molding ruling reservation system, divided into "justice model" and "administration model", and describes the scope of application, processing t ime of the system, the effectiveness of the ruling, the ruling withdrawal and re vocation ruling published ruled relief, costs and other main content. Om China,the APA which has been implemented has a certain nature advance ruling of the institutional level, simultaneously give comment on some of the practical o peration of reservation ruling.The fourth chapter discusses how to build the advance ruling system of ta x in line with China's national conditions in the framework of the current lega l system. First, describe that "administration model" is prior to "justice model";second, perform initial study and building on application, acceptance, rulings a nd relief these basic programs; finally, support measures such as taking test an d promotion way, introducing market mechanism to avoid abuse of public reso urces of tax and strengthening the construction of tax professional team, etc.