Renmin Chinese Law Review
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Renmin Chinese Law Review

Selected Papers of The Jurist (法学家), Volume 6

Edited by Jichun Shi

Renmin Chinese Law Review, Volume 6 is the sixth work in a series of annual volumes on contemporary Chinese law which bring together the work of well-known scholars from China, offering an insight into current legal research in China.
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Chapter 3: The theoretical basis and localization of advance tax rulings

Zhu Daqi and Jiang Zihan


The first appearance of advance tax rulings in the Revised Draft of Tax Administration Law has attracted significant attention. As an international tax rule, the advance tax ruling is a written statement issued to a taxpayer by a revenue body that interprets and applies the tax law to a specific set of facts and is binding upon the revenue body. In the context of tax legislation in China, we should interpret advance tax rulings as personalized services that focus on the interpretation of tax law for taxpayers. The key to settling the controversies on the localization of advance tax rulings is to stick to the taxpayer-oriented principle and ensure the highest certainty for tax law applicability. Only by taking foreign experiences and native situations into consideration can we establish the advance tax rulings which are in accordance with China’s situation and the requirements of harmonious relations between taxation and tax payment.

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