美国税法中裁定规则的应用及启示

发布时间：2018-05-17 18:03

本文选题：税收 + 法律渊源　；参考：《国际税收》2016年04期

【摘要】：美国税收法律渊源中,有两大类行政规范性文件承载着裁定理念:一是由国内收入署(IRS)针对个别案例、应纳税人请求、在经济业务发生之前有偿做出的信函规则,仅对其中提及的纳税人有效;二是由更低级别行政主体做出的决定信函,其多数属于对已发生经济事项的裁定。这些裁定案例在美国税法体系有着灵活解决税法适用问题、使纳税人涉税业务后果更具可预测性、为更高级别税法修订完善提供源泉等作用。这对我国引入"预先裁定"制度具有现实的参考价值。
[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.
【作者单位】：华侨大学财税研究中心;
【基金】：国家社科基金项目《“营改增”进程中我国增值税制度优化研究》(编号:14CJY062)的阶段性研究成果
【分类号】：D971.2;DD912.2

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