An Analysis On The Construction Of The Tax Appointment Adjudication System

Adam Smith put forward the principle of tax certainty in "The Wealth of Nations" and regarded it as the basic guarantee for people to avoid improper tax,which is more important than tax fairness.During the critical period of China’s tax system reform,one of the purposes advocated by the principle of tax legality is to enhance the clarity of tax laws and provide taxpayers with clear legal basis that conforms to the actual situation of taxpayers.Therefore,the national tax authorities and local tax administrations at all levels have tried to speed up the improvement of the clarity of tax laws to better serve taxpayers.In October 2012,the State Administration of Taxation tried to sign tax compliance agreements with three designated contact enterprises of the State Administration of Taxation.In December 2013,the State Administration of Taxation issued "Opinions on Further Strengthening Personalized Tax Service for Large Enterprises"(TZF [2013] No.145)proposing to "try out a system of prior adjudication of tax-related matters for large enterprises" and formally proposing an appointment adjudication system for the first time.On January 5,2015,China’s "Revised Draft of Tax Administration Law(Draft for Comments)" formally proposed a clear reservation ruling system from the legislative level for the first time,marking the indispensable position of ruling system in the construction of tax modernization system.The introduction of the tax reservation ruling system not only meets the needs of the modernization of the tax administration system,but also adds a bright color to the blueprint for the protection of taxpayers’ rights.At the same time,tax authorities in various regions have also launched innovative pilot projects.However,due to the lack of accurate theoretical positioning and systematic procedure construction of the tax reservation ruling system,it deviates from the original value meaning of the tax reservation ruling system.As a specific tax legal system,it should conform to China’s reality and enhance taxpayers’ recognition and belief in tax legal norms.On the basis of in-depth understanding of the policy basis,theoretical basis and inherent value of the tax reservation ruling system in China,this paper analyzes the current implementation status of the tax reservation ruling system from the practical level through relevant data.It is found that the tax reservation ruling system is prone to embarrassing situations in the implementation process,such as taxpayers’ privacy protection is not GAI,taxpayers’ equal rights are missing,and relief rights cannot be implemented.However,the tax reservation ruling system has been highly respected in foreign countries for many years and has rich experience in its legislative mode,division of powers,applicable principles and complete collection and management system.The implementation of a system should grasp the core elements.This paper,using the research methods of law and other disciplines,focuses on the comparative analysis of the subject,effectiveness,scope of application and relief of the tax reservation ruling system in foreign countries,and tries to discuss the localization of the tax reservation ruling system and study the system itself from the perspective of necessity and feasibility.In view of the problems existing in the tax reservation ruling system,this paper suggests that at the legislative level,a scientific and reasonable tax system should be designed with the basic principle of enriching the legal principles of tax revenue,the basic standard of improving the certainty of tax law,the basic goal of realizing taxpayers’ rights,and the coordination of the dual supervision mechanism and the third party information processing mechanism.At the specific implementation level,the traditional administrative mode is chosen to ensure the stability of the tax law,with the national and provincial tax administrative organs as the ruling body,and the scope of application is clearly defined by positive and negative enumeration.Finally,it is suggested that taxpayers should be allowed to remedy the infringement of rights and interests at the procedural level,and reconciliation mechanism should be actively adopted to buffer the adverse effects brought by the traditional administrative mode and effectively safeguard taxpayers’ legal remedies.