事先裁定制度入法的冷思考
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摘要
近年来,国内对事先裁定制度的关注越来越多。事先裁定制度作为税法中裁定制度的重要内容,在解决税法不确定性问题、保护纳税人权益上被寄予了厚望。然而,事先裁定制度的入法仍然面临很多困境。主要有:事先裁定制度对税收法定原则的落实存在潜在的不利影响;事先裁定制度在各国的实践表明其在解决税法不确定性问题上收效甚微、治标不治本;事先裁定制度定位错误,异化为纳税人进行税收筹划的工具,忽视了其反避税管理的制度属性。在缺乏全面而理性的分析的情况下,需冷静探讨事先裁定入法。
In recent years, more and more attention has been paid to the advancerulings. As an important part of the rulings in the tax law, advance ruling has been highlyexpected to solve the tax uncertainty and protect the taxpayer.s rights. However, the intro-duction of advance ruling into the tax law is still facing many difficulties. Advance rulingmay impose potential adverse effects on the implementation of the statutory taxation princi-ple. The practices of advance ruling in most countries show that it has little effect on sol-ving the tax uncertainty, addressing the symptoms instead of the causes. Also, the institu-tional attribution of advance ruling is distorted and it has alienated to be a tool of tax plan-ning for taxpayers, ignoring the fact that it is part of the anti-tax avoidance managementsystems. It should be calm to explore introducing the advance ruling in the absence of acomprehensive and rational analysis.
In recent years, more and more attention has been paid to the advancerulings. As an important part of the rulings in the tax law, advance ruling has been highlyexpected to solve the tax uncertainty and protect the taxpayer.s rights. However, the intro-duction of advance ruling into the tax law is still facing many difficulties. Advance rulingmay impose potential adverse effects on the implementation of the statutory taxation princi-ple. The practices of advance ruling in most countries show that it has little effect on sol-ving the tax uncertainty, addressing the symptoms instead of the causes. Also, the institu-tional attribution of advance ruling is distorted and it has alienated to be a tool of tax plan-ning for taxpayers, ignoring the fact that it is part of the anti-tax avoidance managementsystems. It should be calm to explore introducing the advance ruling in the absence of acomprehensive and rational analysis.
引文
[1]曹祜.论法律的确定性与不确定性[J].法律科学.西北政法学院学报,2004(3):13-18.
[2]E·博登海默:法理学:法律哲学与法律方法[M].邓正来,译.北京:中国政法大学出版社,2004:340.
[3]樊勇,韩文达.我国税收事先裁定制度之完善[J].国际税收,2016(4):10-15.
[4]贺剑.法教义学的巅峰---德国法律评注文化及其中国前景考察[J].中外法学,2017,29(2):376-401.
[5]胡海啸.企业借助事先裁定延迟纳税8000万元[N].中国税务报,2015-11-06(B02).
[6]李凯,李捷,孙金山.税务事先裁定的国际经验及借鉴[J].国际税收,2016(4):26-28.
[7]刘磊.事先裁定入法应该注意哪些问题[N].中国税务报,2015-02-06(B02).
[8]刘磊,熊晓青,周妍.事先裁定制度研究[J].税务研究,2012(9):42-48.
[9]刘星.法律的不确定性---美国现实主义法学述评[J].中山大学学报(社会科学),1996(S3):199-203.
[10]陆猛,吴国玖.从税法不确定性视角探讨税收法定原则落实[J].税务研究,2017(1):62-65.
[11]罗飞娜.香港税务事先裁定制度特点及其对内地的启示[J].税收经济研究,2015,20(4):23-29.
[12]聂淼,熊伟.预先裁定制度与纳税人权利保护[J].国际税收,2016(1):63-67.
[13]彭晓芳.正确认识和推进税收筹划及事前裁定制度[J].广东审计,2003(11):30-31.
[14]谭珩.我国应推行税收事前裁定制度[J].税务研究,1996(7):49-51.
[15]V·图若尼主.税法的起草与设计[M].国家税务总局政策法规司,译.北京:中国税务出版社,2004:6.
[16]王晨光.法律运行中的不确定性与“错案追究制”的误区[J].法学,1997(3):5-11.
[17]王明世.税收预约裁定制度:路径与方法选择[M].北京:中国税务出版社,2016:8-11.
[18]王明世.创新税收治理模式引入事先裁定的设想[N].中国税务报,2014-10-22(B03).
[19]王霞,刘珊.论预约裁定制度的适用与完善[J].怀化学院学报,2015,34(8):74-78.
[20]夏海军.“事先裁定”服务钢企重组[N].中国税务报,2014-01-10(B02).
[21]熊晓青.事先裁定热点问题研究[J].国际税收,2016(4):6-9.
[22]延峰,冯炜,陆京娜.国际反避税环境中的预约裁定实践及启示[J].国际税收,2016(4):22-25.
[23]杨默如.美国税法中裁定规则的应用及启示[J].国际税收,2016(4):16-21.
[24]虞青松.税收事先裁定权限应集中到税务总局[N].中国税务报,2014-09-03(B07).
[25]虞青松.事先裁定不只是纳税服务手段[N].中国税务报,2015-11-06(B02).
[26]岳彩申,杨青贵.论经济法不确定性的成因与功能---解释法律规范性的新视角[J].法学评论,2010,28(2):37-45.
[27]永泉.安徽国税局向大企业提供事先裁定服务[N].中国税务报,2013-11-25(A03).
[28]曾思红.香港税收“事先裁定”介绍及启示[J].涉外税务,2002(4):44-47.
[29]张松.在我国设立税收事先裁定制度的探讨[J].税务与经济,2013(2):1-4.
[30]张守文.论税收法定主义[J].法学研究,1996(6):57-65.
[31]张健,王伟.试论税收筹划与事前裁定制度[J].财税理论与实践,1997(3):28-31.
[32]张建忠.美国税收事先裁定的实践及经验[J].税收经济研究,2016,21(3):52-56.
[33]周国兴.法律不确定性命题---一个问题史的考察[J].环球法律评论,2010,32(6):27-38.
[34]朱大旗,姜姿含.税收事先裁定制度的理论基础与本土构建[J].法学家,2016(6):120-132.
[35]朱为群,谭郁森.论中国引进税务事先裁定制度的必要性和可行性[J].现代经济探讨,2012(6):89-92.
[36]朱彦.借助事先裁定,享受协定待遇[N].中国税务报,2016-01-29(B05).
[37]CARLO ROMANO.Advance Tax Rulings and Principles of Law:Towards a European Tax Rulings System?[R].Amsterdam:IBFD Publications,2002.
[38]HARSHAL SHAH and BIJAL AJINKYA.The Rising Popularity of Advance Rulings in India[J/OL].Tax Notes Int.l,(2009-07-20)[2018-02-03].http://www.nishithdesai.com/fileadmin/user_upload/pdfs/The_Rising_Popularity_of_Advance_Rulings_in_India.pdf.
[39]JOHN PREBBLE.Advance Rulings Procedures[J].Victoria University of Wellington Law Review,1985,15(3):237-254.
[40]KARL N.Llewellyn,The Case Law System in America[M].University of Chicago Press,1989.
[41]MAARTEN J ELLIS.General Report[M].London:IFA Publishing,1999.
[42]OECD.Addressing Tax Risks Involving Bank Losses[M].Paris:OECD Publishing,2010.
[43]OECD.Consolidated Application Note:Guidance in Applying the 1998 Report to Preferential Tax Regimes[M].OECD Publishing,2004a:47.
[44]OECD.Tax Administration 2015:Comparative Information on OECD and Other Advanced and Emerging Economies[M].Paris:OECD Publishing,2015:289.
[45]OECD.Harmful Tax Competition:An Emerging Global Issue[M].Paris:OECD Publishing,1998.
[46]OECD.Countering Harmful Tax Practices More Effectively,Taking into Account Transparency and Substance,Action 5-2015 Final Report[M].Paris:OECD Publishing,2015.
[47]OECD.TAXPAYERS.Rights and Obligations-a Survey of the Legal Situation in OECD Countries[M].Paris:OECD Publishing,1990.
[48]YEHONATAN GIVATI.Resolving Legal Uncertainty:The Unfulfilled Promise of Advance Tax Rulings[J].Virginia Tax Review,2009,29:137-175.
(1)有学者对将“Advance Ruling”翻译为预约裁定还是事先裁定进行了讨论,但无论如何解释,其所指向的内容是没有疑义的,解释为预约裁定或者事先裁定都不影响本文对该制度的探讨。为行文方便,笔者拟采用学界大多数学者的意见,将其译为事先裁定。
(2)OECD:Tax Administration 2015:Comparative Information on OECD and Other Advanced and Emerging Economies[M].Paris:OECD Publishing,2015:289.
(1)Carlo Romano,Advance Tax Rulings and Principles of Law:Towards a European Tax Rulings System?IBFDPublications BV,2002:6.
(2)OECD.Consolidated Application Note:Guidance in Applying the 1998 Report to Preferential Tax Regimes[M].Paris:OECD Publishing,2004a:47.
(1)Action 5-2015 Final Report[M].Paris:OECD Publishing,2015:47.
(2)id,paras.
(3)OECD,Consolidated Application Note:Guidance in Applying the 1998 Report to Preferential Tax Regimes[M].Paris:OECD Publishing,2004a:48.
(4)OECD.Tax Administration 2015:Comparative Information on OECD and Other Advanced and Emerging Economies[M].Paris:OECD Publishing,2015:288.
(1)MAARTEN J ELLIS.General Report[M].London:IFA Publishing,1999:39.
(2)OECD.Addressing Tax Risks Involving Bank Losses[M].Paris:OECD Publishing,2010:83.
(3)id,paras.p60-61.
(1)《征求意见稿》第46条规定:“税务机关应当建立纳税人适用税法的预约裁定制度。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。省以上税务机关可以在法定权限内对纳税人适用税法问题作出书面预约裁定。纳税人遵从预约裁定而出现未缴或少缴税款的,免除缴纳责任。”
(2)亚当·斯密.国富论:下卷[M].郭大力,王亚南,译.北京:商务印书馆,2014:384.
(3)OECD.Taxpayers.Rights and Obligations---A Survey of the Legal Situation in OECD Countries Committee of Fiscal Affairs[M/OL].(1990-04-27).http://www.oecd.org/pdf/M00023000/M00023881.pdf.--
(1)国家税务总局《关于进一步加强大企业个性化纳税服务工作的意见》(税总发[2013]145号)。
(2)国家税务总局《关于印发“便民办税春风行动”实施方案的通知》(税总发[2014]29号)。
(1)2015年1月,雅虎公司为适用免税分拆规则作出了分拆阿里巴巴股份的税收筹划方案,并向美国国内收入局(Internal Revenue Service,IRS)申请事先裁定。IRS收到申请后决定延迟作出裁定,并放风要对免税分拆发布新的规定。随后,雅虎公司撤回了事先裁定申请。与此同时,IRS完善了免税分拆的税法解释。由此雅虎公司此次税收筹划方案能否适用免税规则面临着更严重的不确定性风险。
[2]E·博登海默:法理学:法律哲学与法律方法[M].邓正来,译.北京:中国政法大学出版社,2004:340.
[3]樊勇,韩文达.我国税收事先裁定制度之完善[J].国际税收,2016(4):10-15.
[4]贺剑.法教义学的巅峰---德国法律评注文化及其中国前景考察[J].中外法学,2017,29(2):376-401.
[5]胡海啸.企业借助事先裁定延迟纳税8000万元[N].中国税务报,2015-11-06(B02).
[6]李凯,李捷,孙金山.税务事先裁定的国际经验及借鉴[J].国际税收,2016(4):26-28.
[7]刘磊.事先裁定入法应该注意哪些问题[N].中国税务报,2015-02-06(B02).
[8]刘磊,熊晓青,周妍.事先裁定制度研究[J].税务研究,2012(9):42-48.
[9]刘星.法律的不确定性---美国现实主义法学述评[J].中山大学学报(社会科学),1996(S3):199-203.
[10]陆猛,吴国玖.从税法不确定性视角探讨税收法定原则落实[J].税务研究,2017(1):62-65.
[11]罗飞娜.香港税务事先裁定制度特点及其对内地的启示[J].税收经济研究,2015,20(4):23-29.
[12]聂淼,熊伟.预先裁定制度与纳税人权利保护[J].国际税收,2016(1):63-67.
[13]彭晓芳.正确认识和推进税收筹划及事前裁定制度[J].广东审计,2003(11):30-31.
[14]谭珩.我国应推行税收事前裁定制度[J].税务研究,1996(7):49-51.
[15]V·图若尼主.税法的起草与设计[M].国家税务总局政策法规司,译.北京:中国税务出版社,2004:6.
[16]王晨光.法律运行中的不确定性与“错案追究制”的误区[J].法学,1997(3):5-11.
[17]王明世.税收预约裁定制度:路径与方法选择[M].北京:中国税务出版社,2016:8-11.
[18]王明世.创新税收治理模式引入事先裁定的设想[N].中国税务报,2014-10-22(B03).
[19]王霞,刘珊.论预约裁定制度的适用与完善[J].怀化学院学报,2015,34(8):74-78.
[20]夏海军.“事先裁定”服务钢企重组[N].中国税务报,2014-01-10(B02).
[21]熊晓青.事先裁定热点问题研究[J].国际税收,2016(4):6-9.
[22]延峰,冯炜,陆京娜.国际反避税环境中的预约裁定实践及启示[J].国际税收,2016(4):22-25.
[23]杨默如.美国税法中裁定规则的应用及启示[J].国际税收,2016(4):16-21.
[24]虞青松.税收事先裁定权限应集中到税务总局[N].中国税务报,2014-09-03(B07).
[25]虞青松.事先裁定不只是纳税服务手段[N].中国税务报,2015-11-06(B02).
[26]岳彩申,杨青贵.论经济法不确定性的成因与功能---解释法律规范性的新视角[J].法学评论,2010,28(2):37-45.
[27]永泉.安徽国税局向大企业提供事先裁定服务[N].中国税务报,2013-11-25(A03).
[28]曾思红.香港税收“事先裁定”介绍及启示[J].涉外税务,2002(4):44-47.
[29]张松.在我国设立税收事先裁定制度的探讨[J].税务与经济,2013(2):1-4.
[30]张守文.论税收法定主义[J].法学研究,1996(6):57-65.
[31]张健,王伟.试论税收筹划与事前裁定制度[J].财税理论与实践,1997(3):28-31.
[32]张建忠.美国税收事先裁定的实践及经验[J].税收经济研究,2016,21(3):52-56.
[33]周国兴.法律不确定性命题---一个问题史的考察[J].环球法律评论,2010,32(6):27-38.
[34]朱大旗,姜姿含.税收事先裁定制度的理论基础与本土构建[J].法学家,2016(6):120-132.
[35]朱为群,谭郁森.论中国引进税务事先裁定制度的必要性和可行性[J].现代经济探讨,2012(6):89-92.
[36]朱彦.借助事先裁定,享受协定待遇[N].中国税务报,2016-01-29(B05).
[37]CARLO ROMANO.Advance Tax Rulings and Principles of Law:Towards a European Tax Rulings System?[R].Amsterdam:IBFD Publications,2002.
[38]HARSHAL SHAH and BIJAL AJINKYA.The Rising Popularity of Advance Rulings in India[J/OL].Tax Notes Int.l,(2009-07-20)[2018-02-03].http://www.nishithdesai.com/fileadmin/user_upload/pdfs/The_Rising_Popularity_of_Advance_Rulings_in_India.pdf.
[39]JOHN PREBBLE.Advance Rulings Procedures[J].Victoria University of Wellington Law Review,1985,15(3):237-254.
[40]KARL N.Llewellyn,The Case Law System in America[M].University of Chicago Press,1989.
[41]MAARTEN J ELLIS.General Report[M].London:IFA Publishing,1999.
[42]OECD.Addressing Tax Risks Involving Bank Losses[M].Paris:OECD Publishing,2010.
[43]OECD.Consolidated Application Note:Guidance in Applying the 1998 Report to Preferential Tax Regimes[M].OECD Publishing,2004a:47.
[44]OECD.Tax Administration 2015:Comparative Information on OECD and Other Advanced and Emerging Economies[M].Paris:OECD Publishing,2015:289.
[45]OECD.Harmful Tax Competition:An Emerging Global Issue[M].Paris:OECD Publishing,1998.
[46]OECD.Countering Harmful Tax Practices More Effectively,Taking into Account Transparency and Substance,Action 5-2015 Final Report[M].Paris:OECD Publishing,2015.
[47]OECD.TAXPAYERS.Rights and Obligations-a Survey of the Legal Situation in OECD Countries[M].Paris:OECD Publishing,1990.
[48]YEHONATAN GIVATI.Resolving Legal Uncertainty:The Unfulfilled Promise of Advance Tax Rulings[J].Virginia Tax Review,2009,29:137-175.
(1)有学者对将“Advance Ruling”翻译为预约裁定还是事先裁定进行了讨论,但无论如何解释,其所指向的内容是没有疑义的,解释为预约裁定或者事先裁定都不影响本文对该制度的探讨。为行文方便,笔者拟采用学界大多数学者的意见,将其译为事先裁定。
(2)OECD:Tax Administration 2015:Comparative Information on OECD and Other Advanced and Emerging Economies[M].Paris:OECD Publishing,2015:289.
(1)Carlo Romano,Advance Tax Rulings and Principles of Law:Towards a European Tax Rulings System?IBFDPublications BV,2002:6.
(2)OECD.Consolidated Application Note:Guidance in Applying the 1998 Report to Preferential Tax Regimes[M].Paris:OECD Publishing,2004a:47.
(1)Action 5-2015 Final Report[M].Paris:OECD Publishing,2015:47.
(2)id,paras.
(3)OECD,Consolidated Application Note:Guidance in Applying the 1998 Report to Preferential Tax Regimes[M].Paris:OECD Publishing,2004a:48.
(4)OECD.Tax Administration 2015:Comparative Information on OECD and Other Advanced and Emerging Economies[M].Paris:OECD Publishing,2015:288.
(1)MAARTEN J ELLIS.General Report[M].London:IFA Publishing,1999:39.
(2)OECD.Addressing Tax Risks Involving Bank Losses[M].Paris:OECD Publishing,2010:83.
(3)id,paras.p60-61.
(1)《征求意见稿》第46条规定:“税务机关应当建立纳税人适用税法的预约裁定制度。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。省以上税务机关可以在法定权限内对纳税人适用税法问题作出书面预约裁定。纳税人遵从预约裁定而出现未缴或少缴税款的,免除缴纳责任。”
(2)亚当·斯密.国富论:下卷[M].郭大力,王亚南,译.北京:商务印书馆,2014:384.
(3)OECD.Taxpayers.Rights and Obligations---A Survey of the Legal Situation in OECD Countries Committee of Fiscal Affairs[M/OL].(1990-04-27).http://www.oecd.org/pdf/M00023000/M00023881.pdf.--
(1)国家税务总局《关于进一步加强大企业个性化纳税服务工作的意见》(税总发[2013]145号)。
(2)国家税务总局《关于印发“便民办税春风行动”实施方案的通知》(税总发[2014]29号)。
(1)2015年1月,雅虎公司为适用免税分拆规则作出了分拆阿里巴巴股份的税收筹划方案,并向美国国内收入局(Internal Revenue Service,IRS)申请事先裁定。IRS收到申请后决定延迟作出裁定,并放风要对免税分拆发布新的规定。随后,雅虎公司撤回了事先裁定申请。与此同时,IRS完善了免税分拆的税法解释。由此雅虎公司此次税收筹划方案能否适用免税规则面临着更严重的不确定性风险。