税收事先裁定国际经验及借鉴

发布时间：2018-04-21 19:16

  本文选题：税收事先裁定 + 公共裁定　； 参考：《财会通讯》2017年11期

【摘要】：预先税收裁定已经经历了百年时间,但在我国仍属新事物。随着《税收遵从合作协议》的签署,我国预先税收裁定正式进入实践阶段。本文通过分析税收预先裁定的理论根源论证其必要性,总结主要国家建立预先税收裁定的内容,综合分析我国实施税收事先裁定应考虑的因素,为创新我国税收治理模式提供经验借鉴与学术参考。
[Abstract]:The advance tax ruling has gone through a hundred years, but it is still new in our country. With the signing of tax Compliance Agreement, China's advance tax ruling has formally entered the practical stage. By analyzing the theoretical origin of tax advance ruling, this paper demonstrates its necessity, summarizes the contents of establishing advance tax ruling in major countries, and comprehensively analyzes the factors that should be considered in the implementation of tax advance ruling in China. It provides experience and academic reference for innovation of tax administration mode in China.
【作者单位】： 湖北民族学院经济管理学院;
【分类号】：D912.2
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本文编号：1783761