税收事先裁定制度的理论基础与本土构建  

The Theoretical Basis and Localization of Advance Tax Rulings

作　　者：朱大旗[1] 姜姿含[1] 

机构地区：[1]中国人民大学法学院

出　　处：《法学家》2016年第6期120-132,共13页The Jurist

基　　金：司法部国家法治与法学理论研究重点项目"<税收征管法>修订问题研究"(12SFB1005)的阶段性研究成果

摘　　要：税收事先裁定在我国《税收征收管理法修订草案(征求意见稿)》中的亮相备受关注。根据国际通行概念,税收事先裁定是指由税务机关向纳税人提供的,就一系列特定事实如何解释和适用税法所作出的自身受其约束的书面报告。在我国税收立法语境下,应当将税收事先裁定制度的本质理解为是一项为纳税人提供的以税法解释为中心的个性化纳税服务。化解我国税收事先裁定制度本土化争议的关键,是要在立法中坚持以纳税人为本的原则,致力于保障税法适用确定性最大化的制度设计。只有综合考虑域外经验和本土现状,始得构建符合我国国情及和谐征纳关系要求的税收事先裁定制度。The first appearance of advance tax rulings in the revised draft of tax administration law attracted significant attention.As an international tax rule,the advance tax ruling is a written statement issued to a taxpayer by a revenue body that interprets and applies the tax law to a specific set of facts and is binding upon the revenue body.In the context of tax legislation in our country,we should interpret advance tax rulings as personalized services which focus on the interpretation of tax law for taxpayers.The key to settle the controversies of the localization of advance tax rulings is to stick to the taxpayer-oriented principle and ensure the highest certainty for tax law applicability.Only by taking foreign experiences and native situations into consideration,can we establish the advance tax rulings which are in accordance with China's situation and the requirements of harmonious relations between the taxation and tax payment.

关 键 词：税收事先裁定制度 纳税服务 税法解释 本土构建 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]