所谓事先裁定(Advance Rulings)是指纳税人在从事某项经营活动之前，可就其是否应该纳税、纳什么税、如何计算纳税等有关税务问题，要求税务机关给予裁定。如果纳税人以真实身份要求裁定，税务机关给予裁定后，这份裁定具有法律效力，税务机关按事先裁定的内容进行征税。如果纳 The so-called advance rulings (Advance Rulings) refers to the taxpayer engaged in a business activity before, whether it should be taxable, what the tax, how to calculate the tax and other tax issues, request the tax authorities to make a ruling. If the taxpayer requires the ruling in its true identity, the ruling organ shall have the force of law after the ruling of the taxation authority, and the tax authorities shall impose a tax on the basis of the ruling beforehand. If satisfied