On The Character And System Construction Of Advance Tax Ruling

Advance tax ruling first originated from the tax practices in western countries in the 20 th century.At present,it has formed a relatively complete system and has become an important part in the tax law system in many countries.Advance tax ruling originates from the requirements of the legal principle of taxation,which can fundamentally protect the rights of taxpayers,and reflects the change of modern administrative thinking.In practice,China has begun the pilot work of advance tax ruling in 2013,but the theoretical research on advance tax ruling still lacks a solid theoretical basis,especially seeing the legal character of advance tax ruling as an administrative act can not reach an agreement.To some extent,it has affected the institutional supply of practice.The qualitative characteristics of the extraterritorial regions are also different.The legal character of advance tax ruling determines the content of its system construction.Generally speaking,scholars in our country believe that its character includes the views of tax law interpretation,administrative commitment theory,and administrative guidance theory.Based on the analysis of the inherent characteristics of advance tax ruling and the relevant theories of China's administrative action,the two subjects of the advance tax ruling are the tax administrative authority and the taxpayer.Therefore,both the theoretical level and the practical level are more suitable for the localization of advance tax ruling by adopting administrative agreement theory.Establishing advance tax ruling based on administrative agreement theory can provide a solid theoretical basis for it.It can also solve the relief problem of advance tax ruling from the field of judicial practice.It can enrich advance tax ruling from the details of subject qualification,content scope,rights and obligations.To make it truly take root and play a better role in practice.