本文選題：稅收征管 + 事先裁定�。� 參考：《國際稅收》2016年04期

【摘要】：隨著我國稅收征管改革的不斷深化,稅收事先裁定制度被寫入《中華人民共和國稅收征收管理法修訂草案(征求意見稿)》,使得該制度在我國實施的條件日趨成熟。本文分析了我國稅收事先裁定的現(xiàn)狀和存在的問題,通過對各國稅收事先裁定制度的比較借鑒,對我國稅收事先裁定制度的模式選擇和具體實施提出了建議。
[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.
【作者單位】： 國家信息中心;中央財經(jīng)大學稅務(wù)學院;
【基金】：中國稅務(wù)學會學術(shù)委員會第四研究部2016年重點課題“關(guān)于《稅收征收管理法》修訂的分析及建議”的研究成果之一
【分類號】：D922.22
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本文編號：1870107