Research On The Administrative Model Of The Tax Advance Ruling System

As tax-related transactions become more and more complicated,taxpayers are more and more eager for tax laws and regulations to provide them with accurate result.In 2015,the tax advance ruling system was introduced into the law of the People's Republic of China on the Administration of Tax Collection(Draft for Comments),which clearly proposed that China will establish the tax advance ruling system to taxpayers.Then,on March 26,2017,the seminar of "2017 China's tax advance ruling system" was held in Beijing.Chinese and foreign experts once again deeply studied the positioning,practical problems and solutions of the tax advance ruling system.The tax advance ruling system provides taxpayers with certain tax consequences,and it is also one of the institutions to meet the endogenous demand of tax legalism.In the context of China's current tax system,the establishment of the administrative model of the advance tax system is helpful to build a harmonious collection-payment relationship,and it is also of great significance to the modernization of tax administration.In order to adapt the administrative mode of the tax advance ruling system to the conditions in China,it is necessary to systematically study which combines the international experience of the tax advance ruling system with the pilot operation in China.This paper aims to systematically analyze and compare the basic theory of administrative mode of the tax advance ruling system so as to establish administrative mode for China's specific conditions from the theoretical level.Through studying the problems exposed in the pilot status of the tax advance ruling system,this paper aims to solve the difficulties of the operation of this model from the practical level.Besides the introduction and conclusion,this paper is divided into four parts:The first part is a brief introduction of the administrative model of the tax advance ruling system.This part mainly introduces the definition of the tax advance ruling in extraterritorial countries and regions,then discusses the classification of public and private adjudication,and points out that the research object of this paper is the administrative mode of private adjudication,that is the administrative mode of the tax advance ruling.On this basis,this paper also reveals the scope and characteristics of the administrative mode of tax advance ruling system,and finally expounds the causes and specific types of it.The second part talks about the present situation and problems of the administrativemodel of the tax advance ruling in China.This part once again points out that our country chooses the administrative mode of the tax advance ruling system,and reveals fully the pilot status of the tax advance ruling system in China from the application,the adjudication to the effect of ruling.It is found that the administrative model has many problems: The application system has the problems that the scope of the application is too narrow,the scope is uneven,and the application materials are not standardized.The adjudication system has the problems that the adjudication subject is not clear,the scope of the ruling is different and the length of the ruling period is different.The effective system has the problems of unclear legal effect,lack of openness and lack of relief for taxpayers' rights.The third part is about the investigation and experience of the administrative mode of the extraterritorial tax advance ruling system.The administrative mode of tax advance ruling has developed relatively mature and stable.This part comprehensively compares the specific organizational structure of the administrative mode of the tax advance ruling system in different countries.It includes the scope and data of the application;The subject,scope and time limit of the adjudication system;The publicity,effectiveness and right relief of the effective system.The fourth part is about the concrete construction of the administrative model of the tax advance ruling system in China.This part constructs specific tax advance ruling system in China from application system,determination system and effective system.Specifically,the establishment of a clear application system mainly demands clarifying the applicant body,delineating the scope of application,standardizing the application materials,and constructing the standardization degree of the specification.The main package clearly requests the subject of the ruling,strictly examines the scope of the ruling,and flexibly stipulates the ruling period;The establishment of a normative system of entry into force mainly requests the disclosure of rulings,the clarification of legal effects,and the broadening of taxpayer remedies.