税务事先裁定制度之设计原理

• 作 者: 谷铮彦
• 机 构: 北京大学法学院,
• 出 处: 财税法论丛
• 发表日期: 2015年02期
• 关键词: 纳税人权利 税法适用 国家税务总局 避税行为 国税局 遵从度 征税成本 征税权 纳税成本 效率原则

目次一、税务事先裁定制度的基本问题二、税务事先裁定的价值理念提炼三、构建税务事先裁定制度的具体问题四、事先裁定制度设计中的特殊考虑一、税务事先裁定制度的基本问题(一)税务事先裁定制度的产生与发展税法的适用某种程度上说具有一定的不确定性,纳税人在面对不确定的税法适用结果时通常有两种做法:一种是不进行会导致税法适用结果不明确的交易安排,另一种是冒着行为可能被税务机关否定的风险进

The first issue of the tax ruling system, the basic issues of the two, the ruling of the tax value of the concept of refinement three, the establishment of the specific issues of the tax ruling system, the ruling system in the design of special considerations, the tax ruling system of the basic issues ) The emergence and development of the tax ruling system The application of the tax law to some extent, there is a certain degree of uncertainty, the taxpayer in the face of the uncertainty of the tax law, the results usually have two approaches: one is not tax law will lead to The application of the result is not clear trading arrangements, the other is risking behavior may be negative for the tax authorities to enter