The key to settle the controversies of the localization of advance tax rulings is to stick to the taxpayer-oriented principle and ensure the highest certainty for tax law applicability.
化解我国税收事先裁定制度本土化争议的关键,是要在立法中坚持以纳税人为本的原则,致力于保障税法适用确定性最大化的制度设计。
In the context of tax legislation in our country, we should interpret advance tax rulings as personalized services which focus on the interpretation of tax law for taxpayers.
在我国税收立法语境下,应当将税收事先裁定制度的本质理解为是一项为纳税人提供的以税法解释为中心的个性化纳税服务。
In the context of tax legislation in our country, we should interpret advance tax rulings as personalized services which focus on the interpretation of tax law for taxpayers.
在我国税收立法语境下,应当将税收事先裁定制度的本质理解为是一项为纳税人提供的以税法解释为中心的个性化纳税服务。
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