Research On The Construction Of Advance Tax Ruling In The Mainland

Article 46 of the revised draft of the tax Collection and Administration Law(draft for soliciting opinions)in January 2015 clearly stipulates that tax authorities should establish advance tax ruling,but China’s tax reservation ruling system is still in the initial stage of exploration.Now,there is still a lack of systematic theoretical support and operational applicable rules.The advance tax ruling plays an important role in establishing the certainty and consistency of the application of the tax law,reducing the disputes between the tax collection and payment parties and protecting the rights of taxpayers,so it is imperative to establish this system.This paper is divided into three parts:the first part clarifies the basic concepts of the advance tax ruling,combined with the disputes about the nature and concept in the academic circles,which lays the foundation for the following discussion of its legal effect and dispute resolution.The second part mainly compares the advance tax ruling in Taiwan and the advance tax ruling in Hong Kong.There are great differences between the two places in the legal system,the theoretical basis of appointment ruling and the specific system regulations.Through comparative study,this paper analyzes and absorbs useful experience,in order to provide reference for the construction of the specific operation system of advance tax ruling in the Mainland.The third part starts with Article 46 of the revised draft of the tax Collection and Administration Law,and analyzes whether it can be used as the legal basis for formulating the detailed rules for the implementation of the advance tax ruling,and from the specific system operation involved in the subject,acceptance,ruling,legal effect and dispute settlement ways,to make a more specific and institutionalized assumption.The innovation of this paper lies in:(1)to explore the construction of advance tax ruling in the Mainland with reference to the regulations and practical experience of Taiwan and Hong Kong.The purpose of this paper is to explore the reasons behind the completely different implementation effects of the two,which can be used as an empirical reference for the future construction of the advance tax ruling in the Mainland.(2)to make bold ideas about the specific operating system in the Mainland.First of all,it points out the problems existing in Article 46 of the revised draft tax Collection Law,such as the view that paragraph 1 should be an authorization clause,but there is a problem that the authorization is unknown.Secondly,the subject of the ruling should be limited to the tax authorities at or above the provincial level,and adopt the"total provincial model";as for the scope of acceptance,it is suggested to adopt the combination of "positive and negative generalization +negative enumeration";in terms of applicants,the first applicable subject should be large enterprises,then open to small and medium-sized enterprises,and finally to natural person taxpayers.In terms of disclosure and charging,this paper thinks that it is necessary to make public but to select typical cases and blur the enterprise information in the cases,but it is not suitable to charge fees at the initial stage of the operation of the system.Finally,it is pointed out that the different nature of appointment determination is to affect its legal effect and the determination of dispute resolution.