A Study On The Legal System Of Tax Prior Ruling

From the beginning of Adam Smith's tax certainty principle,the improvement of tax certainty has never stopped around the world,and the system of tax pre determination came into being.In order to improve the certainty of tax law,many countries?regions? have incorporated this system into their laws for use.After years of practice,it has been proved that this system plays an active role in solving some tax related problems Use.In recent years,China's market economy has been booming unprecedentedly,and all kinds of market subjects have burst out with unprecedented vitality.In this context,taxpayers have a stronger demand for prior tax ruling,and their expectation of future economic activities is more concerned than ever before.At the call of the State Administration of Taxation and with the support of policies,China has actively promoted the trial implementation of prior ruling between large enterprises and local tax authorities.However,the practice of these pilot projects still lacks systematic guidance from the superior law with overall guiding nature.The introduction of the revised draft of tax collection Management Law(Draft for comments)has attracted the taxpayer's prior decision on tax It also indicates that China will introduce this system into China soon.The whole paper uses empirical analysis,comparative research and other methods to study the system of tax pre ruling.The main content of the paper is divided into four parts.The first part is the introduction.This paper mainly introduces the background of the article,expounds the urgency of establishing and improving the system of tax pre-determination,then discusses the structure and research ideas of the paper,and discusses the significance of the system of tax pre-determination,hoping that the research and analysis of this paper can promote the practice and entry into law of the system of tax pre-determination,and then discusses the domestic theoretical results and the nature and determination of the system The main body of the controversy,followed by the introduction of some foreign scholars' research results and important points of view,and finally elaborated the research methods and content of this article related to innovation.The second part is the basic theory related to the system of tax pre ruling.This part mainly introduces the background and concept of this system and enumerates several representative theories in the current academic circle.Secondly,it discusses the five important characteristics of tax ruling in advance,legal basis,social and economic basis.In addition,this part also analyzes the necessity and feasibility of running this system in China.Finally,it points out the current situation that the system of tax pre-determination has been strongly supported by policies and the scope of participants is limited in China.Finally,it points out that there are still some constraints such as imperfect talent selection mechanism and inadequate legal support,which paves the way for the following ideas.The third part is about the introduction of the system of tax pre ruling of the relevant countries and regions and its reference and Enlightenment to our country.This part mainly expounds the mode,implementation rules and development status of tax pre-determination system in France,Britain,Hong Kong and Taiwan.Through comparison,it summarizes the advantages of most countries and regions,such as more scientific and mature program design,emphasis on human rights protection,consideration of fairness and efficiency,and points out that there are high application threshold and long processing period in some countries and regions The author hopes that the conclusion of these experiences and lessons can bring experience and Enlightenment to the establishment of the tax pre ruling system with Chinese characteristics.The fourth part mainly expounds the overall idea and general framework of the tax pre ruling system in China.First of all,it puts forward some preconditions that need to be paid attention to in the operation of this system.The article points out that the administrative mode adopted in our country will be more in line with the national conditions,and it is necessary to build the right system involving both sides of the levy and the effectiveness system involving the ruling results in advance.In addition,a set of procedural procedures from application acceptance to examination and adjudication to supervision and relief are designed with a large amount of space,and innovative viewpoints such as establishing the blacklist system of applicants and adopting the inter provincial reconsideration mode in relief are put forward.In the end,the paper discusses some safeguard measures that need to be improved in the process of establishing and implementing this system,such as legal environment safeguard,talent safeguard,theory safeguard and intelligent application safeguard,etc.