Research On The System Of Tax Advance Adjudication

In recent years,tax patterns,particularly large corporations involving mergers and restructurings have changed radically in the tax patterns of sophisticated economic activities.In this case,the tax is a crucial function of the pre-ruling system,and the tax decision is that the tax agency has to apply to the tax payers,and it is the general term for the application of a specific document that is to be applied to the future of the tax law and to issue the interpretation documents.The first public appearance of taxes,in advance of the revised draft of the revised draft of the law of taxation,has brought the development of the system to the spotlight.In the context of China's tax legislation,it is necessary to understand the prior determination system of taxation from the two dimensions of tax law interpretation and individual tax payment service,so as to resolve the many disputes that the prior determination system of taxation in China is localized.Key to this is that adherence to the principle of taxpayer in the legislation and is committed to maximize the use of certainty in the tax law.Only under the premise of distinguishing the essence of the system and considering the outside experience and the local situation,can we construct the tax advance ruling system that conforms to China's national conditions and meet the requirements of the harmonious relationship.