A Study On The Construction Of Advance Tax Ruling In China

As an institutional innovation of modern tax law,the system of advance tax ruling(ATR)plays an important role in providing tax law interpretation,improving the certainty of tax law application,reducing tax disputes,improving taxpayers’ tax compliance,and perfecting tax collection and management system,which has been generally established in foreign countries.With the complexity and diversified development of China’s economy and society,the changes of tax policies and the complexity of tax laws,taxpayers are facing more uncertainties in the application of tax laws,which puts forward new requirements for the establishment of ATR system in China.Based on this,China began to carry out the pilot practice of ATR system in 2012.However,due to the lack of guidance from tax law norms and systematic institutional arrangement,there are some problems in practice,such as unreasonable choice of the mode of ATR system,unclear legal attribute of ATR,imperfect substantive rules of ATR system and lack of procedural rules of ATR system,which seriously hinder the effective construction of ATR system in China.In this regard,by investigating the practice of the ATR system in foreign countries,summarize and analyze the basic model and specific rules of ATR system,and get useful reference.On this basis,it is proposed that the mode choice of the ATR system in China should be the negotiation mode under the centralized administration.Then,by investigating Chinese scholars’ understanding of the legal attribute of ATR,this paper puts forward the viewpoint that the legal attribute of ATR is special administrative agreement.Finally,based on China’s national conditions,this paper puts forward suggestions on the systematic construction of substantive rules and procedural rules of the ATR system in China.Specifically,in the aspect of substantive rules,the content of substantive elements such as subject rules,applicable object scope and judgment standards,effectiveness rules and post-event relief arrangements of ATR system is clarified;In the aspect of procedural rules,it is proposed to set up the pre-examination procedure,introduce the taxpayer’s notification commitment system,incorporate the negotiation mechanism,and clarify the rules of limitation,disclosure and charging.