【摘要】：稅收預(yù)約裁定制度產(chǎn)生于西方國(guó)家的稅務(wù)實(shí)踐中,經(jīng)過(guò)多年的實(shí)踐發(fā)展和理論研究,逐漸形成較為完善的理論與制度體系,并且已經(jīng)成為多數(shù)國(guó)家稅法體系中普遍確定的重要環(huán)節(jié)。我國(guó)對(duì)于稅收預(yù)約裁定制度的理論研究從十幾年前才逐漸開(kāi)展,具體實(shí)踐更是僅有短短幾年歷史,缺乏理論與制度環(huán)境。稅收預(yù)約裁定制度是稅務(wù)機(jī)關(guān)根據(jù)納稅人的申請(qǐng),對(duì)納稅人預(yù)期進(jìn)行的稅務(wù)事項(xiàng)的稅法適用結(jié)果作出確定性判斷的法律規(guī)范的總稱。稅收預(yù)約裁定制度源自稅收法定原則的需求,擴(kuò)充了稅收公平原則的內(nèi)涵,符合稅收效率原則的本質(zhì),并且順應(yīng)稅收社會(huì)政策原則的導(dǎo)向,在理論上與稅法各項(xiàng)基本原則完全契合。從具體實(shí)踐層面而言,稅收預(yù)約裁定制度兼具積極價(jià)值和消極影響。一方面,稅收預(yù)約裁定制度能夠降低稅收不確定性,節(jié)約征納雙方成本,強(qiáng)化納稅服務(wù)理念;另一方面,稅收預(yù)約裁定制度往往會(huì)帶來(lái)交易信息泄漏風(fēng)險(xiǎn)以及國(guó)家稅收損失風(fēng)險(xiǎn)。但比較而言,稅收預(yù)約裁定制度的積極影響更為主要,其消極影響可以通過(guò)合理手段加以規(guī)避。因此,在我國(guó)建立稅收預(yù)約裁定制度非常必要。對(duì)比分析已經(jīng)建立稅收預(yù)約裁定制度的各個(gè)國(guó)家和地區(qū)的具體制度規(guī)定,并結(jié)合我國(guó)的特定法制環(huán)境,我國(guó)稅收預(yù)約裁定制度的建立,應(yīng)在借鑒域外經(jīng) 1驗(yàn)做法的基礎(chǔ)上,更應(yīng)當(dāng)注重本土化及創(chuàng)新,從而使其成為能在中國(guó)的法制土壤上成長(zhǎng)的制度。在我國(guó)當(dāng)前的稅法體系下,稅收預(yù)約裁定的范圍應(yīng)當(dāng)限定于納稅人預(yù)期未來(lái)發(fā)生的重大、復(fù)雜交易事項(xiàng),納稅人就這些事項(xiàng)的稅法適用結(jié)果向稅務(wù)機(jī)關(guān)請(qǐng)求作出裁定,稅務(wù)機(jī)關(guān)在判斷其具有可裁定性、符合制度的適用范圍后應(yīng)當(dāng)作出裁定。稅收預(yù)約裁定的權(quán)限應(yīng)當(dāng)賦予享有稅收征納權(quán)限的行政機(jī)關(guān),并由中央和地方共同享有,具體而言可由省級(jí)以上稅務(wù)機(jī)關(guān)承擔(dān)稅收預(yù)約裁定職能,成為稅收預(yù)約裁定的作出主體。納稅人應(yīng)當(dāng)就符合規(guī)定范圍的預(yù)期交易事項(xiàng)申請(qǐng)稅收預(yù)約裁定,并向稅務(wù)機(jī)關(guān)提供申請(qǐng)所需材料、繳納申請(qǐng)費(fèi)用,稅務(wù)機(jī)關(guān)根據(jù)納稅人提交材料在規(guī)定期限內(nèi)作出裁定。稅收預(yù)約裁定對(duì)納稅人不具有約束力,不論是納稅人的交易行為還是納稅人的繳稅行為都不受稅收預(yù)約裁定結(jié)果的約束,但稅收預(yù)約裁定制度對(duì)稅務(wù)機(jī)關(guān)原則上具有約束力,亦即稅務(wù)機(jī)關(guān)應(yīng)當(dāng)依照稅收預(yù)約裁定的結(jié)果進(jìn)行稅收征收,除非基于客觀情況的重大變化等原因?qū)е露愂疹A(yù)約裁定結(jié)果不再具有合理依據(jù),則可以排除稅收預(yù)約裁定對(duì)稅務(wù)機(jī)關(guān)的約束力。稅收預(yù)約裁定過(guò)程中產(chǎn)生的爭(zhēng)議通常不允許提起復(fù)議或者訴訟,但對(duì)稅務(wù)機(jī)關(guān)明顯違反行政法或其他法律規(guī)定的行為,納稅人可依照其他各具體法律之規(guī)定行使救濟(jì)權(quán)。稅務(wù)機(jī)關(guān)在稅收預(yù)約裁定職能行使過(guò)程中的種種不規(guī)范行為可能造成納稅人利益以及國(guó)家利益的損害,因此需要建立有效的監(jiān)督措施。稅收預(yù)約裁定制度的監(jiān)督是由社會(huì)公眾對(duì)稅務(wù)機(jī)關(guān)在稅收預(yù)約裁定過(guò)程中的各項(xiàng)行為的監(jiān)督,應(yīng)當(dāng)以稅收預(yù)約裁定制度的公開(kāi)為基礎(chǔ),將稅收預(yù)約裁定權(quán)力的行使透明化,加強(qiáng)稅收預(yù)約裁定的社會(huì)監(jiān)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.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.22

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本文編號(hào)：2403204