Research On The Legal System Of Advance Tax Ruling

The legal system of advance tax ruling refers to the legal system of tax collection and administration in which taxpayers can apply to the tax authorities for a prior ruling on their future specific economic matters.Therefore.advance tax ruling has the characteristics of prior,specific,applicable and final.The legal nature of advance tax ruling is the individualized tax service centered on tax interpretation.The establishment of legal sy'stem can protect the right of taxpayers including the right to determine and learn the truth,promote the certainty and predictability of tax,and help to establish a new type of tax collection relationship.The legal system is conducive to the proper exercise of the national tax collection right,to strengthening the monitoring of the national key tax sources,to promoting the high efficiency of tax collection,On the practical level,the current tax uncertainty in China is still prominent,the complexity and frequent renewal of tax system,as well as the continuous emergence of financial innovation,often bring tax problems to taxpayers.In addition,the current tax consultation service of our country has some shortcomings.Therefore,it is necessary to establish the legal system in our country.By comparing and analyzing the specific system rules in the United States and Australia,the legal system of our country can be legislated on the basis of absorbing the overseas relevant experience and combining with the actual situation of our country.In order to establish the legal system in our country,we must perfect the Tax Collection and Administration Law.Pay attention to combine the protection of taxpayers' rights with the exercise of tax enforcement power,and fully reflect the idea of tax service.Finally,we should establish the third party tax information supply system and advance tax ruling partial service outsourcing system to ensure the proper operation of tax advance ruling legal system.