Protection Of Taxpayers’ Rights In The Advance Tax Ruling

The advance tax ruling system has a history of more than a hundred years from its inception to development abroad.My country began to study the system in 1996.In2013,tax authorities began to apply tax advance rulings into practice.In 2015,my country began to study the system.The "Draft Revision of the Tax Collection Management Law(Draft for Comment)" stipulates the establishment of advance tax ruling system and a preliminary framework for the advance tax ruling system.The purpose of the establishment of the advance tax ruling system is to reduce the uncertainty of the tax law through the interpretation of the tax law in advance,avoid the taxpayer from facing uncertain risks due to the uncertainty of the tax law in the expected transaction activities,and protect the rights of the taxpayer.Based on the analysis of the generation and development of advance tax rulings at home and abroad,this paper believes that analyzing advance tax rulings from the perspective of functionalism is more beneficial to the protection of taxpayers’ rights.From the perspective of functionalism,advance tax rulings have three functions: "tax law interpretation," "dispute resolution," and "tax competition." The full text is divided into four parts:The first part,the question is raised.The first advance tax ruling case in China leads to the issue of taxpayer rights protection in the tax advance ruling system.The second part is the definition of the concept of advance tax ruling system.Starting from the generation and development of the advance tax ruling system.The current concept of advance tax ruling is detrimental to the protection of taxpayers’ rights,and the degree of advance tax ruling can be observed from a functionalist perspective.The third part is the connotation of taxpayer’s rights protection in the system of advance tax ruling.It also analyzes the advance tax ruling system from three aspects:tax law interpretation function,advance tax ruling system dispute resolution function,and advance tax ruling system tax competition function.The advance tax ruling system can correct the uncertainty of the tax law in advance,so taxpayers reduce tax-related risks;the tax advance ruling system provides a more harmonious and faster dispute resolution method,and protects the taxpayer’s right to relief;taxpayers is also possible to obtain more competitive advantages in taxation through the tax pre-decision system.The fourth part is to improve the taxpayer’s right protection in the tax advance ruling system.