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税收预约裁定制度研究

发布时间:2019-01-06 19:06
【摘要】:税收预约裁定制度产生于西方国家的税务实践中,经过多年的实践发展和理论研究,逐渐形成较为完善的理论与制度体系,并且已经成为多数国家税法体系中普遍确定的重要环节。我国对于税收预约裁定制度的理论研究从十几年前才逐渐开展,具体实践更是仅有短短几年历史,缺乏理论与制度环境。税收预约裁定制度是税务机关根据纳税人的申请,对纳税人预期进行的税务事项的税法适用结果作出确定性判断的法律规范的总称。税收预约裁定制度源自税收法定原则的需求,扩充了税收公平原则的内涵,符合税收效率原则的本质,并且顺应税收社会政策原则的导向,在理论上与税法各项基本原则完全契合。从具体实践层面而言,税收预约裁定制度兼具积极价值和消极影响。一方面,税收预约裁定制度能够降低税收不确定性,节约征纳双方成本,强化纳税服务理念;另一方面,税收预约裁定制度往往会带来交易信息泄漏风险以及国家税收损失风险。但比较而言,税收预约裁定制度的积极影响更为主要,其消极影响可以通过合理手段加以规避。因此,在我国建立税收预约裁定制度非常必要。对比分析已经建立税收预约裁定制度的各个国家和地区的具体制度规定,并结合我国的特定法制环境,我国税收预约裁定制度的建立,应在借鉴域外经 1验做法的基础上,更应当注重本土化及创新,从而使其成为能在中国的法制土壤上成长的制度。在我国当前的税法体系下,税收预约裁定的范围应当限定于纳税人预期未来发生的重大、复杂交易事项,纳税人就这些事项的税法适用结果向税务机关请求作出裁定,税务机关在判断其具有可裁定性、符合制度的适用范围后应当作出裁定。税收预约裁定的权限应当赋予享有税收征纳权限的行政机关,并由中央和地方共同享有,具体而言可由省级以上税务机关承担税收预约裁定职能,成为税收预约裁定的作出主体。纳税人应当就符合规定范围的预期交易事项申请税收预约裁定,并向税务机关提供申请所需材料、缴纳申请费用,税务机关根据纳税人提交材料在规定期限内作出裁定。税收预约裁定对纳税人不具有约束力,不论是纳税人的交易行为还是纳税人的缴税行为都不受税收预约裁定结果的约束,但税收预约裁定制度对税务机关原则上具有约束力,亦即税务机关应当依照税收预约裁定的结果进行税收征收,除非基于客观情况的重大变化等原因导致税收预约裁定结果不再具有合理依据,则可以排除税收预约裁定对税务机关的约束力。税收预约裁定过程中产生的争议通常不允许提起复议或者诉讼,但对税务机关明显违反行政法或其他法律规定的行为,纳税人可依照其他各具体法律之规定行使救济权。税务机关在税收预约裁定职能行使过程中的种种不规范行为可能造成纳税人利益以及国家利益的损害,因此需要建立有效的监督措施。税收预约裁定制度的监督是由社会公众对税务机关在税收预约裁定过程中的各项行为的监督,应当以税收预约裁定制度的公开为基础,将税收预约裁定权力的行使透明化,加强税收预约裁定的社会监督。
[Abstract]:The system of tax reservation determination is in the tax practice of the western countries, through many years of practice development and theoretical research, it gradually forms a more perfect system of theory and system, and has become an important link in most of the national tax law system. The theoretical study of the system of the determination of the tax reservation has been carried out only a few years ago, and the concrete practice has only a few years of history, and the lack of the theory and the system environment. The tax reserve determination system is a general term for the tax authorities to make a definitive judgment on the applicable results of the tax law applicable to the tax matters expected by the taxpayer according to the application of the taxpayer. The system of tax reservation and ruling is derived from the demand of the legal principle of tax. The connotation of the principle of tax fairness is extended, and the essence of the principle of tax efficiency is in line with the principle of tax social policy. From the specific practical level, the system of the tax-booking decision has both positive and negative effects. On the one hand, the system can reduce the tax uncertainty, save the cost of the two parties, and strengthen the concept of the tax service; on the other hand, the system of the tax reservation adjudication often brings the risk of the transaction information leakage and the risk of the loss of the state tax. In contrast, the positive effect of the system of the tax reservation decision is more important, and the negative effect can be evaded through reasonable means. Therefore, it is necessary to set up a tax reservation system in China. By comparing and analyzing the specific system regulations of the countries and regions in which the tax reservation determination system has been established, and in combination with the specific legal environment of our country, the establishment of the system of the determination of the tax reservation in our country should be based on the application of the application of the extraterritorial application, and more attention should be paid to the localization and innovation. so as to make it a system capable of growing up in China's legal system. In the current tax law system of our country, the scope of the tax reservation determination shall be limited to the major and complex transactions contemplated by the taxpayer in the future, and the tax authorities shall make a decision on the application results of the tax laws of these matters to the tax authorities, and the tax authorities shall, in the judgment of the tax authorities, have the ability to adjudicate, The ruling shall be made after the scope of application of the system is in conformity with the scope of application of the system. The authority of the tax reservation determination shall be given to the administrative organ with the right to the tax collection, and shall be jointly enjoyed by the central and local authorities, in particular, the tax authorities at or above the provincial level shall bear the functions of the tax appointment and determination, and be the main body for the determination of the tax reservation. The taxpayer shall, on the basis of the expected transaction items in the prescribed scope, apply for tax reservation determination, and provide the tax authorities with the materials required for the application and pay the application fee, and the tax authorities shall make a determination within the prescribed time limit in accordance with the material submitted by the taxpayer. The tax reservation determines that the taxpayer is not binding, whether the transaction behavior of the taxpayer or the tax-paying behavior of the taxpayer is not subject to the result of the tax reservation ruling, but the tax reservation ruling system is in principle binding to the tax authority, In other words, the tax authority shall collect the tax in accordance with the result of the tax reservation ruling, unless the result of a significant change in the objective condition causes the tax reservation determination result to no longer have a reasonable basis, it may exclude the binding force of the tax reservation ruling to the tax authority. The disputes arising in the course of the tax reservation determination generally do not allow for reconsideration or litigation, but the tax authorities may exercise the right of relief in accordance with the provisions of other specific laws when the tax authorities are clearly in breach of administrative law or other legal provisions. The various non-standard behaviors of the tax authorities in the exercise of the tax reserve decision function may cause the interests of the taxpayers and the harm of the national interests, so it is necessary to establish effective supervision measures. The supervision of the tax reservation ruling system is the supervision of the public's supervision over the tax authority's actions in the process of the tax reservation. The supervision of the tax reserve ruling system should be based on the openness of the tax reservation ruling system, and the social supervision of the tax reservation determination shall be strengthened.
【学位授予单位】:安徽大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:D922.22

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