我国税收事先裁定制度之完善

发布时间：2018-05-10 16:53

  本文选题：税收征管 + 事先裁定　； 参考：《国际税收》2016年04期

【摘要】：随着我国税收征管改革的不断深化,税收事先裁定制度被写入《中华人民共和国税收征收管理法修订草案(征求意见稿)》,使得该制度在我国实施的条件日趋成熟。本文分析了我国税收事先裁定的现状和存在的问题,通过对各国税收事先裁定制度的比较借鉴,对我国税收事先裁定制度的模式选择和具体实施提出了建议。
[Abstract]:With the deepening of the reform of tax collection and management in China, the tax advance ruling system has been written into the revised draft of the Law on tax Collection and Management of the people's Republic of China (draft for soliciting opinions), which makes the conditions for the system to be implemented in our country more and more mature. This paper analyzes the present situation and existing problems of tax advance ruling in China, and puts forward some suggestions on the mode selection and concrete implementation of tax advance ruling system in China through the comparison of tax advance ruling system in various countries.
【作者单位】： 国家信息中心;中央财经大学税务学院;
【基金】：中国税务学会学术委员会第四研究部2016年重点课题“关于《税收征收管理法》修订的分析及建议”的研究成果之一
【分类号】：D922.22
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本文编号：1870107