The Research On The Applicability Of Advance Ruling Practices Of Foreign Countries To China’s Future Advance Ruling System Construction

The advanced tax ruling may be relatively unfamiliar in China,but it has a long history of development in foreign countries and areas for hundreds of years.A relatively complete and theoretical and institutional system has taken shape with years’ development in theory and practice.The advanced ruling of taxation provides certainty for the tax treatment for taxpayers’ future transactions and the taxation prevention and supervision for tax authorities.This not only benefits both payers and collectors,but also has important significance for improving China’s taxation system.Many foreign countries already have very mature advanced tax ruling systems.For example,in the United States,there are specific and detailed regulations on the scope of acceptance,the acceptance of agencies,and the acceptance fees of different cases,as well as distinctive features.Tax ruling in China was started late,and it was proposed for the first time at the legislative level in the Article 46 of the “Revised Draft Tax Administration Law(Revised Draft)”.Studying the theoretical and practical experience of foreign prior rulings has great significance for the introduction of prior tailoring in China.Based on the introduction of foreign advanced tax rulings and selected Yahoo case,this thesis analyzes those favorable and unfavorable influences,and draws on the foreign experience to make humble suggestions from the legislative and procedural design aspects for building advanced tax ruling system which suit China’s conditions.This paper is mainly composed of four parts.Part one chiefly presents the research background,significance and current research Actuality.Part two details the foreign taxation pre-customization degree and made a comparison.Part three describes the basic case and the specific analysis of the case.Through the case study,the advantages and disadvantages of advanced ruling are analyzed.The last part puts forward suggestions for forming tax advance ruling institution with domestic features.