The Localization Of Advanced Tax Ruling

Tax advanced ruling,as a means of taxation,required that taxation bureau issue an official adjudication in term of tax disputes before corresponding taxable commercial trade.In order to mitigate the tax contractions and reduce the cost,local tax bureaus began to do the experiments of tax advanced ruling under the guidance of State Taxation Administration.Tax advanced ruling still need to polish although this attempt benefits the tax payer to some extent.In the process of tax reform,tax systems should be improved in compliance with the spirit of tax statutory principle.In such a case,it is a big question that setting up a local tax advance ruling which can satisfy the request of tax statutory principle.The localization of tax advanced ruling concentrate on two aspects:the model of tax advanced ruling and the content of tax advanced ruling.In term of model,in consideration of present taxation systems,the tax bureaus should dominate tax advanced ruling.The term of content,localization of tax advanced ruling will be established in three stages:application,judgment remedy.At the stage of application,taxpayers who benefits from the future trades have the right of applying for the tax advanced ruling.At the stage of judgment,tax bureaus,with the help of the tax lawyers,draw the final conclusions according to the materials.At the stage of remedy,taxpayers can seek help from the court.