摘要
事先裁定是指税务机关就纳税人申请的关于未来的特定事项应如何适用税法而专门发布解释陛文件的程序的总称。在适当制度安排下,事先裁定鼓励并提高纳税人的税法遵从度,提升税务机关的管理效能,有助于构建和谐税企合作关系。鉴于此,本文借鉴国际经验,结合中国国情,提出了我国事先裁定制度的设计方案,建议我国事先裁定制度应分步实施,先在税收遵从度较高的大企业中开展试点,积累经验后全面铺开。
Tax Advance Ruling is an umbrella term referring to the procedures during which the tax authorities issue interpretations upon the request of a particular taxpayer, concerning how a relevant tax provision would apply to a contemplated future action or transaction. A well designed and executed advance ruling system will lead to more compliant taxpayer behavior, higher efficient tax administration, and more harmonious relationship between taxpayers and tax authorities. This paper therefore designs China＇s Tax Advance Ruling system based on international experience and China＇s national conditions. The paper suggests that the advance ruling system should only apply to large enterprises with higher tax compliance at the first stage, and then extend to a more broad scope after accumulating experience in China.
出处
《税务研究》
CSSCI
北大核心
2012年第9期42-48,共7页
关键词
事先裁定
制度
Tax advance ruling
System
