Analysis Of The Advance Tax Ruling System

Tax certainty is the goal of each country,so the tax advance ruling system comes out.The most distinctive value of advance ruling is to reduce the uncertainty in tax law application through consultation and cooperation between tax authorities and business parties.At present,there is still a great deal of controversy about how to introduce the tax advance ruling system in China.Meanwhile,the domestic research for this system is very scarce.Based on the case analysis,this paper analyzes the advantages and disadvantages of the tax advance ruling system.And learning from extraterritorial experience,shallow proposals were put forward to construct China's tax advance ruling system.This article is mainly divided into two parts.The first part describes the basic case.The second part consisting of five chapters is a concrete analysis of the case.Among them,the first chapter mainly introduces the background of the topic,the research significance and the research status at home and abroad.Based on tax theory,the second chapter illustrates the necessity and feasibility of introducing tax advance ruling system.The third chapter details the tax advance ruling system in other regions and makes a comparison.Through case studies,the fourth chapter analyzes the impact of advance ruling on companies and tax bureaus.Finally,this paper proposes the proposal of constructing the tax advance ruling system with national characteristics.