The Study Of The Advanced Tax Rulings-in The Perspective Of Taxpayers’ Rights And Interests Protection

Due to today’s increasingly diversified and complex tax related activities,tax advance ruling,as an institutional form that can effectively reduce the tax related risks caused by the lag and opacity of tax law,has been explored and became as a relatively mature implementation in many other countries and regions through a long time of practice.Nowadays,with the vigorous development of China’s economy,the local market subjects also begin to pay more and more attention to and demand for the tax advance ruling system.Local tax authorities have also made positive attempts.However,up to now,due to the vacillating attitude of China’s legislature in the process of entering the tax advance ruling system into the law,local tax authorities ruling behavior is lack of unity and may infringe on the rights and interests of taxpayers to a certain extent.Therefore,although the tax advance ruling system helps to improve the transparency and certainty of the law,if it is designed and implemented improperly,the tax advance ruling may also have an adverse impact on the protection of taxpayers’ rights and interests.Based on the perspective of the protection of taxpayers’ rights and interests,This paper is divided into five parts.The first part summarizes the controversial focus of the current academic circle on the advance ruling system.The second part summarizes the tax advance ruling system’s origin and development,discriminates the nature of it,and discusses the necessity of introducing the system in China.The third part points out the challenges to the rights and interests of taxpayers and analyzes the causes of it.The fourth part refines the experience and practice of protecting the rights and interests of taxpayers in the foreign legal systems.The fifth part expounds the path suggestions to improve China’s tax advance ruling system,from the perspective of protecting the rights and interests of taxpayers.