Study On The System Of Tax Advance Rulings In China

With the economic globalization and the deepening of China's reform and opening up,the number of market economic entities in China increases,the organizational structure and economic activities of taxpayers become increasingly diversified,and the uncertainty of taxation also increases.Tax advance ruling system is an effective tool to eliminate tax uncertainty,which enables taxpayers to have certain expectation about tax-related items in future transactions and is beneficial for taxpayers to plan future transactions.Different from other tax collection and management systems,the tax advance ruling system focuses on prior management,which is an innovation of tax payment service,helping taxpayers reduce tax risks and improving the relationship between tax collection and payment.One of the international ways to eliminate the uncertainty of tax law is to implement the system of tax predetermination.The formal establishment of this system is conducive to maintaining the consistency of national execution and safeguarding the legitimate rights and interests of taxpayers.China has tried the tax advance ruling system,but compared with developed countries,China's tax advance ruling system is still in the exploration stage,and there are still great deficiencies in legal level and system design.With the increasing complexity of economic activities,the tax system should be changed constantly.In order to improve our country's emphasis on tax in advance ruling system in practice,to explore the tax ruling in advance in China's case,analysis of existing problems and restricting factors in the process of exploring,reasonably absorbed to learn from international experience,good using literature analysis,comparative analysis and case analysis method of combining the,elaborated our country how to build and perfect the tax in advance ruling system of suited to its national conditions.This paper first expounds the research background and significance of the tax advance ruling system and systematically analyzes the relevant research results at home and abroad in the literature review part.Secondly,the theoretical basis of tax advance ruling is analyzed,and the sufficient basis of implementing tax advance ruling system is discussed.The theoretical basis is expounded from the following four aspects: tax compliance,interpretation of tax law,tax risks and tax principles.In view of the current situation in China,it is necessary and feasible to implement the tax advance ruling,which can protect the legitimate rights and interests of taxpayers,strengthen tax administration and promote the harmonious relationship between tax collectors and tax payers.In addition,both tax authorities and taxpayers have demands for the advance ruling.From the perspective of practical exploration and legislative exploration,this paper briefly analyzes the status quo of China's trial tax advance ruling system and the existing problems in the trial process,such as low legal level,inadequate supporting facilities and lack of unified regulations.After that,a brief comparison is made among the practical cases in the regions,and a specific analysis is made on the related party transaction application cases of Tong kun group in Zhejiang province,so as to deepen the understanding of the current situation and existing problems of China's tax pre-ruling system and provide a practical basis for improving China's tax advance ruling system.In addition,the paper analyzes and compares the system similarities and differences between foreign countries that implement the prior ruling system of taxation and puts forward the reference significance for our country.Finally,based on the current situation of the development of China's tax advance ruling system and the experience of foreign countries,this paper puts forward specific measures to improve the level of legislation of China's tax advance ruling system,improve related supporting facilities and design the tax advance ruling system.