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预先裁定制度的法理基础在于纳税人的税法确定权。在我国,税法确定权源自于税收法定原则与纳税人知情权。在社会高速发展、税法日益复杂的背景下,传统的解释方法难以有效解决税法的不确定性问题,预先裁定应运而生。预先裁定属于行政解释的一种,与部门规章、规范性文件等共同构成一个完整体系,同时,行政承诺制度也可以为其提供理论资源。预先裁定作为一项公权力,应当从税收法定、平等保护以及信赖保护三个方面加以约束。
The legal basis of the pre-ruling system lies in the taxpayer’s right to determine the tax law. In our country, the power of tax law is determined by the statutory principle of taxation and the right to information of taxpayers. With the rapid development of society and the ever-increasing complexity of the tax law, the traditional interpretation methods can not effectively solve the problem of the uncertainty of the tax law. Pre-ruling has emerged. Pre-ruling belongs to a kind of administrative explanation, which together with the departmental rules and normative documents form a complete system. At the same time, the administrative commitment system can also provide theoretical resources for it. Pre-ruling as a public power, should be tax statutory, equal protection and trust protection to be restrained.