Study On Taxpayers' Rights Protection In Advance Ruling

In 1954,the United States issued detailed guidelines on "private letter rulings." This is the first legal document on the tax advance ruling system.Since then,more countries have successively established taxation advance ruling systems.33 countries in the OECD have established this system,and more non-OECD countries have also begun implementing the system.Advance Tax Rulings before the system has been implemented in foreign countries for more than half a century,can be said to be a more mature system.In our country,however,it received more attention in recent years.The purpose of this system is to enhance the transparency and certainty of the application of the tax law so as to better serve the taxpayers and protect the rights of the taxpayers.It is an important manifestation of the taxpayers' rights-based thinking in tax administration and is conducive to promoting the modernization of tax administration in China.Tax General Administration of Taxation(2013)No.15 Document and Tax General(2013)No.145 Document officially mentioned to explore the establishment of a large enterprise tax ruling system,the tax authorities around the embarked on a positive exploration.From 2013,Anhui Magang Group advance tax ruling--"the first case" so far,all over the case of advance tax rulings continue to see the media coverage.Although accumulated a lot of useful experience,but overlooked many existing problems.As a result,this system directly or indirectly jeopardized certain rights of taxpayers.Based on the perspective of taxpayers' rights protection,this article elaborates on the analysis of the case and the comprehension of the normative documents,and demonstrates in detail the harm caused by the advance ruling of the trial on the specific rights of taxpayers.First of all,the range of ruling in different regions is different in the scope of advance rulings.In particular,the differences between the two standards in the application of taxpayers and advance rulings,which directly determine the taxpayers' right to apply for a ruling,make the taxpayer unable to enjoy the same rights under the same conditions,resulting in equal rights for taxpayers harm.Secondly,in the advance ruling procedure,tax authorities havenon-standard issues such as providing on-site service and participating in important adjustments to the application ruling scheme.This violates the principle of due process and does not comply with basic procedures,making the initiation of advance adjudication procedures depend on the choice of the tax authorities,which virtually deprives taxpayers of their right to participate.It is not good for taxpayers to increase their tax payment level by independently choosing to apply for a ruling and participating in a ruling.As the advance ruling requires the taxpayer to provide a large amount of confidential information,and regarding the confidentiality measures of the taxpayers' information submitted in advance ruling,there is no provision in the pre-arrangement management measures issued and announced so far.It only stipulates generally that the tax authorities and tax officials have the obligation to keep secrets.This can easily lead to operational risks and lead to the disclosure of taxpayer confidential information,thus infringing the taxpayers' right to confidentiality.Finally,the unilateral nature of the previous ruling made the taxpayers' right to relief excluded.However,the ruling has the ultimate execution power and the lack of legal remedies will eventually have a negative impact on the taxpayers' legal interests.On the basis of reading a large amount of literature and materials,drawing lessons from foreign countries' advance rulings to develop more mature countries,this article proposes to improve taxpayers' rights and remedies and attaches importance to the protection of taxpayers' unique rights in advance rulings.Through the demonstration of the necessity and feasibility of the introduction of third parties,it is proposed to introduce a third-party taxation industry to provide adjudication services after the formal determination of the advance adjudication system to meet the market demand for greater advance adjudication in the future,and to establish a pre-adjudication filing review system.Special supervision departments exercise supervision.Ensure that the advance ruling system can serve more taxpayers more fairly and more efficiently.