Research On The System Of Tax Advance Ruling

As the system form of solving the problem of the application of tax law and to guarantee the system form of the Tax right to know,the Advance ruling has been of great concern to the domestic scholars since the birth in the last century.As the most popular content of the amendment to the THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA CONCERNING THEADM INISTRATION OF TAX COLLECTION,the advance ruling will be set down as the principle part in the amendment.The practical details of the advance ruling still require detailed rules and regulations for further provision.At present,some provinces and cities have already carried out the pilot execution of the advance ruling and issued the corresponding certificate.However,due to the lack of unified standard guidelines,the detailed rules and regulations issued by various cities are not fully accomplished.Based on the principle of practically solving the problems,the paper summarizes related problems from different practices of the advance ruling in China that should still be solved before the implementation,and provide the specific suggestions to promote the construction of the system of the advance ruling in our country.In addition to the introduction,this article has five chapters.First,it defines the basic theory of the advance ruling.Secondly,on the basis of the definition,this essay analyses the nature and the significance of the system construction,then concludes the existing legal problems of advance ruling with examples from current situation of the pilot in our country in both domestic and international aspects,combines the current situation of the pilot in our country.Finally,corresponding solutions are adviced through the comparative analysis of corresponding rules and regulations in Hong Kong,Taiwan and abroad.The first part of the article is the system overview of the tax advance ruling,which mainly sums up the concept and the nature of the tax advance ruling,and analyses the system value of the advance ruling based on the current policy requirements of tax reduction of our country.The second part briefly describes the current situation of relevant pilot and system construction since the tax system has attracted the attention,of the tax department in our country.Then according to the current system framework of our country,this paper discusses the applicable situations of the system of the tax advance ruling and the problems with the analysisof the practical pilot cases.In the third part,from the aspect of domestic practice and the perspective that constructed by "One Belt and One Road" platform,legal problems which may arise in the construction of a specific system for advance ruling are rationally discussed.The fourth part carries out the corresponding classification and analysis referring to the relevant regulations in the United States,Australia,Chinese Hong Kong and Chinese Taiwan.Finally,the fifth part seeks to the solution to the problems that exposed in the establishment of the system of the advance ruling in our country by summing up the pilot,experience and the relevant regulations at home and abroad.