本文選題：稅收 + 法律淵源�。� 參考：《國(guó)際稅收》2016年04期

【摘要】：美國(guó)稅收法律淵源中,有兩大類行政規(guī)范性文件承載著裁定理念:一是由國(guó)內(nèi)收入署(IRS)針對(duì)個(gè)別案例、應(yīng)納稅人請(qǐng)求、在經(jīng)濟(jì)業(yè)務(wù)發(fā)生之前有償做出的信函規(guī)則,僅對(duì)其中提及的納稅人有效;二是由更低級(jí)別行政主體做出的決定信函,其多數(shù)屬于對(duì)已發(fā)生經(jīng)濟(jì)事項(xiàng)的裁定。這些裁定案例在美國(guó)稅法體系有著靈活解決稅法適用問題、使納稅人涉稅業(yè)務(wù)后果更具可預(yù)測(cè)性、為更高級(jí)別稅法修訂完善提供源泉等作用。這對(duì)我國(guó)引入"預(yù)先裁定"制度具有現(xiàn)實(shí)的參考價(jià)值。
[Abstract]:In the sources of American tax law, there are two kinds of administrative normative documents carrying the adjudication idea: first, the internal revenue agency (IRS) aims at individual cases, at the taxpayer's request, before the economic business occurs paid for the rules of the letter. It is valid only to the taxpayers mentioned therein; the second is the decision letter made by a lower administrative body, most of which is a ruling on economic matters that have occurred. These adjudication cases have a flexible solution to the application of tax law in the tax system of the United States, make the tax business consequences of taxpayers more predictable, and provide a source for the revision and perfection of higher tax laws. This has realistic reference value to our country's introduction of "advance ruling" system.
【作者單位】： 華僑大學(xué)財(cái)稅研究中心;
【基金】：國(guó)家社科基金項(xiàng)目《“營(yíng)改增”進(jìn)程中我國(guó)增值稅制度優(yōu)化研究》(編號(hào):14CJY062)的階段性研究成果
【分類號(hào)】：D971.2;DD912.2

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