税收预约裁定制度之解构与路径展望  

The Deconstruction and Prospect of Advance Tax Ruling

作　　者：杨同宇 YANG Tong-yu(School of Law, Tsinghua University, Beijing 100084 ,China)

机构地区：[1]清华大学法学院,北京100084

出　　处：《税务与经济》2018年第3期83-88,共6页Taxation and Economy

摘　　要：作为税收征管领域的一项重要制度,税收预约裁定架构于税法确定性、良性征纳关系、稽征经济原则等理论前提之上,其形成是高度复杂的经济活动与税法基本原理作用之结果。税收预约裁定制度的运行着力于构建和谐互信的税收征纳关系,通过税务机关与纳税人之间的主体互动保持内在张力。我国税收预约裁定制度尚处于起步阶段,建议通过总结国内外相关立法经验,从纳税人权利保护、规范行政权力、制定程序性规范、个案类型化整理等方面予以完善。As an important system of tax administration, advance tax ruling is based on many kinds of theoretical basis, such as certainty of tax law, harmonious taxation relationship, economical taxation principle. Its formation is rather the result of interaction between highly complex economic activity and fundamental principle of tax law. The operation of advance tax ruling focuses on building a taxation relationship of harmony and mutual trust. It maintains an internal tension by subject interaction between tax authorities and taxpayers. Advance tax ruling system in our country is still in its infancy. We can summarize relevant legislative experience at home and abroad, and improve the system from the aspects of protecting taxpayers ＇rights, regulating administrative power, formulating procedure norm and arranging cases typologically.

关 键 词：税法确定性 良性征纳关系 信赖利益 纳税人权利 

分 类 号：F810.42[经济管理—财政学]