论税收预约裁定制度的经济、法律和文化基础  

On the Economic,Legal and Cultural Basis of the System of Advance Tax Ruling

作　　者：张富强[1] 黄景徐 Zhang Fuqiang;Huang Jingxu

机构地区：[1]华南理工大学法学院

出　　处：《法治社会》2019年第4期22-33,共12页Law-Based Society

摘　　要：税收预约裁定制度肇始于1911年的瑞典,目前已发展为国际上通行且成熟的税收管理制度,旨在克服税法的不确定性。在我国,税收立法的宏观性和不确定性使得纳税人不能准确地预判其经济行为所带来的税收后果,显示了税收法定原则落实的艰难性。同时,传统的税法解释方法也存在难以有效地解决税收立法不确定的问题。为此,本轮《税收征收管理法》的修订,应当借鉴国际立法经验,明确引入税收预约裁定制度。目前我国正逐步形成构建税收预约裁定制度的经济、法律和社会文化基础,但仍然需要加强培育和完善相关规则,以便在税收征管实践中进一步克服税收立法的抽象性和不确定性。The system of Advance Tax Ruling originated from Sweden in 1911 and has now developed into an internationally accepted and mature tax-management-system with the aim of reducing the uncertainty of tax law. In China, because of the generality and uncertainty of tax legislation, taxpayers are unable to accurately predict the tax consequences of their economic behavior and have the difficulty of implementing the statutory legal principles. At the same time, it is difficult to effectively solve the problems with the traditional interpretation method of tax law. Therefore, the revision of the Tax Collection Administration Law should draw lessons from the experience of international legislation and clearly introduce the system of advance tax ruling. At present, China is gradually forming the economic, legal and social and cultural basis for the system of advance tax ruling, but it is still necessary to strengthen the cultivation and improvement in order to further overcome the abstractness and uncertainty of tax legislation in the practice of tax collection and management.

关 键 词：税法确定性 预约裁定制度 经济基础 法律基础 社会文化基础 

分 类 号：D922.22[政治法律—经济法学]