稅收事先裁定制度的理論基礎與本土構建

The Theoretical Basis and Localization of Advance Tax Rulings

稅收事先裁定在我國《稅收徵收管理法修訂草案（徵求意見稿）》中的亮相備受關注。根據國際通行概念，稅收事先裁定是指由稅務機關向納稅人提供的，就一系列特定事實如何解釋和適用稅法所作出的自身受其約束的書面報告。在我國稅收立法語境下，應當將稅收事先裁定制度的本質理解為是一項為納稅人提供的以稅法解釋為中心的個性化納稅服務。化解我國稅收事先裁定制度本土化爭議的關鍵，是要在立法中堅持以納稅人為本的原則，致力於保障稅法適用確定性最大化的制度設計。只有綜合考慮域外經驗和本土現狀，始得構建符合我國國情及和諧徵納關係要求的稅收事先裁定制度。

The first appearance of advance tax rulings in the revised draft of tax administration law attracted significant attention. As an international tax rule, the advance tax ruling is a written statement issued to a taxpayer by a revenue body that interprets and applies the tax law to a specific set of facts and is binding upon the revenue body. In the context of tax legislation in our country, we should interpret advance tax rulings as personalized services which focus on the interpretation of tax law for taxpayers. The key to settle the controversies of the localization of advance tax rulings is to stick to the taxpayer-oriented principle and ensure the highest certainty for tax law applicability. Only by taking foreign experiences and native situations into consideration, can we establish the advance tax rulings which are in accordance with China's situation and the requirements of harmonious relations between the taxation and tax payment.