Research On The Taxpayer's Right Protection In The Advance Tax Rulings

The tax levy should follow the legal procedure and the unified standard,in order to realize the tax legal nature and the certainty.However,due to the lag and limitations of the law itself,in the face of the increasingly diversified and complicated tax transactions,taxpayers can not accurately expect the tax basis and the corresponding taxation conditions,resulting in the taxpayer's tax certainty demand frustrated,but also increase the tax authorities to levy the legitimacy of the question.Advance tax rulings is a kind of system for taxpayers to provide personalized tax service,which is aimed at eliminating the uncertainty of taxation,reducing the tax risk of taxpayers,enhancing the legal nature of tax administration,and promoting the change of the relationship between the two sides from the simple compulsory management relationship to the management and service.It can be said that Advance tax rulings and taxpayer rights protection is closely linked.But if the tax is not used in advance,it may adversely affect the rights of taxpayers.This paper,based on the theoretical research and practical experience of tax advance adjudication in our country,analyzes the possible risks of taxpayer's right protection from the perspective of taxpayer's right protection,and constructs the taxpayer's right protection mechanism of the tax in advance in China based on the reference of foreign related system.The full text is divided into four parts:The First part: The paper expounds Advance tax rulings and its significance to the protection of taxpayers ' rights.Scholars disagree about the argument that the basis of the tax's first decision is the choice of appellation.The purpose of this part is to make a clear elucidation on the concept and nature of the prior adjudication,on the basis of which,it points out the significance of the tax beforehand ruling on the protection of the taxpayer's rights.The Second part: Based on the protection of taxpayers ' rights,this paper makes a comparison between the prior determination of tax and the related system.The application of the tax decision in advance is not groundless,nor is it unfounded.In fact,there exist in our country's existing tax system and a similar system in advance,such as tax case approval,booking pricing arrangements and tax compliance agreements.Although there are similarities among the related systems,there are differences in essential attributes and functional value orientation.This part aims to distinguish clearly the deep difference between the prior adjudication and the related system,to clarify their essential attribute and the function difference in the taxpayer's right protection.The Third part: The paper points out the risk of taxpayer's right protection in the tax beforehand determination.Because the decision in advance has been the focus of our practical circles in recent years,so many aspects are still in the exploratory stage.The purpose of this part is to explain that the taxpayer may face the risk of improper creation rules,unfair treatment,unreliable profit,information leakage and so on when applying for prior adjudication.The forth part: The author puts forward the construction path of taxpayer's right protection in the tax beforehand determination.This part focuses on the risk of infringement of taxpayers ' rights in the prior determination of tax,and based on the foreign related system,constructs the taxpayer's right protection mechanism in advance to make a better use of the system's function value.