The Local Construction Of My Country's Tax Advance Ruling System

Advance tax ruling is an imported product originated in Sweden.It is an administrative interpretation made by the state to deal with the imperfection of the tax system and enhance the applicability of the tax law.At present,most countries in the world have already established the system of tax pre determination.Although there are differences in the specific systems between the common law system and the civil law system,they are common in terms of the purpose and nature of the system.In other words,the prior ruling system is the international trend of tax collection and management system.In contrast to the rule of law in China,the rudiment of China's advance ruling originated from the "advance pricing system" in 1998,and then developed the form of "Tax Compliance Agreement" in practice,and the state carried out the tax pre ruling in the form of pilot.Until the publication of the draft for soliciting opinions in 2015,it was the first time to introduce the prior ruling system in the form of law,but unfortunately,this article was deleted in the final draft.To sum up,China has not reached a consensus on how to set up the supporting facilities of the system,which hinders the introduction of the system at the legislative level.Looking at the current development of tax law in China,the introduction of tax pre ruling system is not only to meet the needs of most enterprises,but also to promote the modernization of Tax Governance Capacity in China.There is no dispute between the academic and practical circles about the introduction of the prior ruling system.Therefore,this paper focuses on the design of the corresponding system.At present,there is no prior ruling system of tax revenue in China.Instead,it is presented in the form of normative documents and practice pilot projects,which is characterized by priority,specificity,certainty and essence.As a result,there are many problems that are difficult to coordinate in practice,including unclear subject of ruling,vague scope of applicable matters,absence of relevant procedural system and verdict conclusion The result is lack of relief.The root cause of these problems lies in the weak theoretical foundation research in our country,and the legal attribute of tax prior ruling has not been clarified.Through the methods of value analysis,empirical analysis and comparative analysis,this paper deeply analyzes its essence and holds that the legal attribute of prior ruling should be administrative promise.On this basis,this paper analyzes that China's tax pre ruling mode should adopt the administrative mode,and puts forward the corresponding supporting measures.Firstly,in terms of the ruling subject,the state tax authorities should be clearly defined as the main body of the ruling;secondly,the scope of application should be defined by combining the positive summary with the negative enumeration,so as to ensure the certainty of the tax pre ruling;thirdly,it should be set strictly Finally,we should uphold the principle of protection of trust interests and increase the corresponding relief procedures.