税收事先裁定的主体定位与范围厘清——基于实现税法确定性与促进“一带一路”倡议的功能视角  

Subject Orientation and Scope Definition of Tax Advance Ruling: Based on the Functional Perspective of Tax Certainty and Promotion Strategy of Belt and Road Initiative

作　　者：王波[1,2] Wang Bo(Southwest University of Politics and Law,Chongqing 401120,China;School of Law,Xi'an University of Finance and Economics,Shanxi Xi'an 710064,China)

机构地区：[1]西南政法大学,重庆401120 [2]西安财经学院法学院,陕西西安710064

出　　处：《上海财经大学学报（哲学社会科学版）》2018年第6期125-139,共15页Journal of Shanghai University of Finance and Economics

基　　金：国家社科基金项目(15BFX168);中国博士后科学基金第59批面上资助项目(2016M592630);陕西省软科学项目(2017KRM067);重庆市博士后特别资助项目(XM2016047);"西安财经学院青年英才发展支持计划"支持项目

摘　　要：税收事先裁定未能入法的主要原因在于其裁定主体与范围未能达成共识。除了实现税法确定性的主要功能之外,其还有促进"一带一路"倡议的衍生功能。为此"双重"功能之实现,基于维护税基之目的,税收事先裁定条款应该入法,把裁定主体定位为"国家税务总局"而非"省级以上税务局",并进一步定位为国家税务总局的"税务裁定综合服务部门"而非"专门事先裁定委员会"。裁定范围应采取"抽象式正面规定"与"概括+列举式反面规定"相结合的方式来确定,裁定主体可基于节约税务行政成本、超越职权、避免与税务行政及法院裁定相冲突、维护公共利益等原因拒绝裁定申请。The tax advance ruling system is one of the most important systems conducive to the construction of a harmonious relationship between tax collection and payment.The main reason why China's tax advance ruling system has not been put into law is that the research results on the subject and scope of the system are extremely insufficient,and people from all walks of life have not reached a consensus on the subject and scope.Previous studies,mainly based on comparative methods on the introduction of various system elements of the tax advance ruling, not only neglect the study from the perspective of social and economic functions of the system, but also ignoring the special research of the subject and scope.The article holds that the tax advance ruling system is a double-edged sword.Although it helps to realize the certainty of taxation,if it is unreasonable,it may damage the tax base.It also has the derivative function of promoting the Belt and Road initiative.When setting the ruling subject,it should consider the realization of the Belt and Road Initiative.Therefore,based on the perspective of social and economic functions,functional analysis method should be used to study the subject and scope of the tax advance ruling system.From a theoretical perspective,it will provide a theoretical basis for the introduction of the tax advance ruling system,expand and deepen the theoretical breadth and depth of the tax advance ruling;its practical value lies in providing system supply for the pilot of the tax advance ruling,promotes its final entry into law and gives play to the certainty of taxation and promotes the achievement of the Belt and Road Initiative.It can raise the level of tax enterprise cooperation and tax administration,and ultimately serve China's economic and social development.Based on the above research purposes and functional analysis methods,this article follows the thinking logic that the function of tax advance ruling not only determines the position of the subject,but also determines the ruling scope.Firs

关 键 词：税收事先裁定 税法确定性 “一带一路” 国家税务总局 裁定范围 

分 类 号：DF432[政治法律—经济法学]