Thinking In Advance Of Building The Advance Tax Ruling System

In the practice of the tax collection and administration in our country, the uncertainty intaxlaw application brought a lot of inconvenience to both sides of the taxpayers and publicans. In the world,most countries providing certain policy application with “the Advance Tax Ruling System” to the taxpayers.This system is great significance to enhance the certainty of the tax law, reduce the risk of taxpayers to pay taxes and enhance the level of tax service. It can play an effective role to improve the tax legal system modernization and the tax management modernization in our country.Therefore, our China should learn from foreign advanced experience, constructing the Advance Tax Ruling System which conforms to the characteristics of our country.Firstly, building the Advance Tax Ruling System has its theoretical basis,it conforms to the tax principle, actualizing the trust protection principle and it is the embodiment and extensionof the basic principles of tax. Although our country has not build the Advance Tax Ruling System, but the Advance Tax Ruling System has been widely used in foreign countries,Especially it in the United States, Singapore and other countries. The advanced experience of these countries can provide certain reference for our country to build the system.Secondly, the draft of the tax administration law in our country will introduce the Advance Tax Ruling System into legislation plan,but before the formal legislation, it needs to pay attention to some questions.Such as the existing power system in our country limit the tax authorities "reading" rather than "explaining" for tax law or application of tax law;the program of the Advance Tax Ruling System is the improvement rather than the alternative of the existing tax program; at the beginning,the Implementing subject, the ruling, etc of the Advance Tax Ruling System must be limited strictly, until the time is right to gradually ease,and so on.In addition, before practice,the Advance Tax Ruling System need to declare censorship in China, such as the declare censorship system, preparing appropriate growth "soil" for it.Thirdly, we must make long-term development planning in advance,making the best use of the Advance Tax Ruling System,have a clear train of thought for the development of it in our country. Generally speaking, the development of a new law is usually divided into some progressive stage,such as the growth of trees is: take root, sprout, blossom and bear fruit.We assume that the Advance Tax Ruling System will eventually grow into a towering tree,it must be through the four stages:from immature seeds to branches to grow, flourishing and bearing fruit, developing gradually.All in all, constructing the Advance Tax Ruling System in our country, must be following the internationalrules and combining with our own actual needs and thenational specific conditions.At the same time, made a detailed development plan in advance, and lay a foundation for the introduction of the Advance Tax Ruling System.