摘要
《税收征收管理法修订草案(征求意见稿)》第46条作为预约裁定制度的初步建构条款,具有授权条款的性质,国家税务总局被赋予制定具体操作规则的职权。在行政法层面,预约裁定作为一个有税法自身特色的具体行政行为,在申请人主体资格、可申请事项、效力范围方面都需要运用法律解释的方法对条文具体含义作出更为明确的解析,亦需要权衡税收法定主义与信赖保护原则,以正确适用该制度。
Article 46 of the draft of the Law of Tax Collection and Administration, as a preliminary clause touching upon advance tax ruling(ATR), is in the nature of an enabling provision, leading to the result that State Administration of Taxation(SAT) is entrusted with the authority to formulate specific operational rules. From the aspect of administrative law, since ATR is a specific administrative act with tax law feature, it should be analyzed clearly through legal interpretation pertaining to the applicant qualification, applicable issues and scope of validity. Also it is necessary to balance the principle of statutory taxation and the principle of trust protection so as to properly utilize the system.
出处
《现代法治研究》
2018年第1期20-27,共8页
Journal of Modern Rule of Law
基金
司法部课题"<税收征收管理法>修订的重点难点问题研究"(14SFB30038)的阶段性成果
关键词
预约裁定
税收征管法
法律解释
advance tax ruling
law of tax collection and administration
legal interpretation
