税收事先裁定制度的国际比较与经验借鉴  

International Comparisons and Experience of Advance Tax Ruling System

作　　者：沈瑛华 王薇 SHEN Yinghua;WANG Wei

机构地区：[1]安永(中国)企业咨询有限公司

出　　处：《国际税收》2025年第2期46-53,共8页International Taxation In China

摘　　要：税收事先裁定制度是增强税收确定性及提升税收征管效率的有效工具,因而被很多国家所采用。本文聚焦协商式裁定模式,从事先裁定制度设计和事先裁定条件要求两方面总结梳理典型国家税收事先裁定实践经验,并结合我国现状,提出将事先裁定制度上升至法律层面、合理分配事先裁定有关资源、平衡事先裁定的确定性与灵活性、建立事先裁定公开机制等建议。Advance tax ruling system serves as an effective tool for enhancing tax certainty and tax administration,which is adopted by many jurisdictions.This paper focuses on the negotiative ruling model,summarizes and reviews the practical experience of advance tax rulings in typical countries from two aspects:the design of the advance ruling system and the requirements for advance rulings.Based on the current situation in China,the paper puts forward relevant suggestions,including upgrading the advance ruling system to the law level,allocating resources related to advance rulings reasonably,balancing the certainty and flexibility of advance rulings,and establishing a disclosure mechanism for advance rulings.

关 键 词：税收事先裁定 税收确定性 税收征管 税收争议 税基侵蚀和利润转移行动计划 

分 类 号：F810.42[经济管理—财政学]