The Legal Construction Of Advance Tax Rulings Of Our Country

From the normative role of law,the certainty of law is the basis of the direction and prediction of law.It is the merit and the best quality of written law.Therefore,as a law to guide,evaluate,forecast and punish citizenship,People cannot stand uncertainty,people will not know how to act,what is right,how to fight against state power.However,the extreme certainty will make the law particularly stiff,the complex,develop rapid and pluralistic social reality,because of the hysteresis shortcomings,the law can never solve all the legal and real one-to-one correspondence.At this time,extreme certainty will become very inappropriate,it will lead to the blank of the law.Then the legal predictability and guidance of the law has been infringed,certainty cannot play a role,that is to say,Extreme determinism detrimental to certainty.Thus,there can be no extreme certainty law,which also determines that the law must have uncertainty,which is an unavoidable problem.Tax law is also faced with the problem of uncertainty,when taxpayers do not know how to apply tax law will fall into a blind situation,and may even make a violation of tax law.If we cannot solve this problem,it will be difficult to play the tax law guidance and forecasting effect,it is not conducive to building a stable tax collection order.The introduction of advance tax rulings is a good solution to the problem of uncertainty in the law.The taxpayer makes a ruling by making a prior determination to the tax authorities to determine the tax law so as to provide basis for the guidance and forecasting of tax law.This article is divided into three parts,the first part introduce a case of a food company non-resident tax treaty advance tax rulings case revealed that tax law has uncertainty,and analysis the necessary and feasibility of establishing advance tax rulings system,and then through analysis the other country's advance tax rulings system,indicating the scope of application and mode selection of our country's advance tax rulings.The second part by a case of the transaction nature of a textile company's reorganization advance tax rulings explain that the tax authorities is entirely possible for some purposes abusing power,to make an expanded explanation during the process of making an advance tax rulings.Based on the inherent requirements of the principle of taxation,it is necessary to carry out legal regulation on advance tax rulings of taxation from two aspects: internal supervision and external disclosure.That is,to establish a tax review system and pre-ruling rules to prevent tax authorities to abuse the interpretation of tax law.The third part introduce a case of pharmaceutical company through a simple collection of value-added tax on biological products that the tax authorities without justification to revoke the ruling,violation the taxpayer's trustworthy interests.The legitimacy limit of advance tax rulings,that is,advance tax rulings cannot damage the taxpayer's trustworthy interests.We should be clearly defined the revocation situation of advance tax rulings,and give taxpayers a comprehensive relief rights.In this paper,through the use of conceptual analysis,legal empirical research methods,literature analysis and comparative research on the legal regulation and relief research of advance tax rulings,I hope that through summing up the existing domestic reference literature information,and learn from Hong Kong and other different countries' experience,can be analysis systematic to the current issue of advance tax rulings,clarifying the concept of advance tax rulings,and on this basis,make my own recommendations for the advance tax rulings system.The innovation of this paper lies in the use of empirical analysis in the practice of the case to collect,collate,analyze,classify the other countries' specific rules of advance tax rulings,combined with the theoretical circles for legal issues related to advance tax rulings,Come up with some advice on legal construction of advance tax rulings to help guide the practice.In addition,there are many difficulties in the writing process,so this article inevitably there are some shortcomings.First of all,although the situation of making advance tax rulings is more common,but because there is no corresponding legal system protection,and therefore it cannot enter the proceedings.From the existing public referee instruments platform,from the Chinese referee document network,the magic of the North and many courts of the referee instruments open to the point of view,there is no direct "prior ruling" case.So it takes a lot of time to the State Administration of Taxation,the Shanghai Internal Revenue Service and other sites to collect and sort out the typical case of advance tax rulings,and thus to analyze the existing problems.Secondly,due to the system introduced in China soon,although the practical level of the pilot endless,but do not have the most basic theoretical framework as a support.Although the draft revision of the Law on the Administration of Tax Collection of the People's Republic of China(draft for soliciting opinions)(hereinafter referred to as the draft)provides for advance tax rulings,but the content is too general,the legal nature,the legal effect,legal remedies,open rules,etc.of advance tax rulings are not clearly defined.At present,the theoretical circles have different opinions on the qualitative character of advance tax rulings.In addition,the tax authorities have different opinions on advance tax rulings.The boundary and the distinction between advance tax rulings and the tax payment,tax service,the legal interpretation are ambiguous.This is focus and difficult of the study.