国际反避税环境中的预约裁定实践及启示
发布时间：2018-11-25 21:14
【摘要】：正2015年1月,国务院法制办公室公布了《税收征收管理法修订草案(征求意见稿)》,首次在法律层面引入了预约裁定制度,指出纳税人对其预期未来发生、有重要经济利益关系的特定复杂事项,难以直接适用税法制度进行核算和计税时,可以申请预约裁定。那么,究竟什么是预约裁定?预约裁定制度在其他国家是如何开展的?在当前国际税收环境下引入预约裁定制度对中国意味着什么?我们将结合实际案例进行分析。一、预约裁定制度及其在中国的发展
[Abstract]:In January 2015, the legal Affairs Office of the State Council published the revised draft of the Law on the Administration of tax Collection (draft for solicitation of opinions), which for the first time introduced an appointment ruling system at the legal level, pointing out that taxpayers expected it to happen in the future. When it is difficult to directly apply the tax law system for accounting and tax calculation, it is possible to apply for an appointment ruling. So, what exactly is an appointment ruling? How does the appointment determination system work in other countries? What does it mean to China to introduce an appointment ruling system in the current international tax environment? We will combine the actual case to carry on the analysis. First, the system of appointment and adjudication and its development in China
【作者单位】： 毕马威企业咨询(中国)有限公司;
【分类号】：D922.22
本文编号：2357388
[Abstract]:In January 2015, the legal Affairs Office of the State Council published the revised draft of the Law on the Administration of tax Collection (draft for solicitation of opinions), which for the first time introduced an appointment ruling system at the legal level, pointing out that taxpayers expected it to happen in the future. When it is difficult to directly apply the tax law system for accounting and tax calculation, it is possible to apply for an appointment ruling. So, what exactly is an appointment ruling? How does the appointment determination system work in other countries? What does it mean to China to introduce an appointment ruling system in the current international tax environment? We will combine the actual case to carry on the analysis. First, the system of appointment and adjudication and its development in China
【作者单位】： 毕马威企业咨询(中国)有限公司;
【分类号】：D922.22
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