The study on R.O.C's advance tax ruling system
Date Issued
2004
Date
2004
Author(s)
Lin, Chih-Yang
DOI
zh-TW
Abstract
Following the trend of globalization, the international trade and economic activities grow rapidly and vigorously. Under the tidal waves of internationalization, Taiwan needs to reform its tax environment so as to maintain the economic superiority in Asia and Pacific region. Especially, after joining WTO the economic and trade contact between Taiwan and other countries became more frequent ever than before, though a sound and complete tax levying system is still not yet established in Taiwan for governing the across-countries investment activities. Foreign investors expected more transparent taxes and levies system to be established in Taiwan, and suggested Taiwan to establish the Advance Tax Rulings system by imitating the system of those developed countries in America and Europe for handling the tax levying of the specific transaction so that the unpredictable risk of tax burden can be reduced, and the unnecessary controversy between taxpayer and government can be minimized. After careful evaluation, the Ministry of Finance adopted the suggestions of those foreign investors, and promulgated the regulation of “Working Guidelines for Advance Tax Rulings” that was a new milestone for the internationalization of tax environment of Taiwan. However, there is still considerable difference between the system adopted by Taiwan and the system of other countries in the world. It seems that there is still the considerable space for making further improvement. The purpose of the paper is to discuss the difference and similarity between the Advance Tax Rulings System in Taiwan and that of the other countries. Meanwhile, suggestions on the amendment of the relevant laws are proposed in the paper, including the discussion of the feasibility of changing the current system which treats advance rulings as administrative rulings to a new system which treats advance rulings as “Administration Order” or “Administration Contract.” In addition, other suggestions such as changing the system to Fee-collecting system, extending the range of service, inviting experts and scholars in the relevant fields to join the committee as committee members are also proposed.
Subjects
稅法解釋
預先核釋
事先裁定
外資
advance tax ruling
tax ruling
invest
Type
other
File(s)![Thumbnail Image]()
Loading...
Name
ntu-93-R90722049-1.pdf
Size
23.31 KB
Format
Adobe PDF
Checksum
(MD5):f8d960805dc69ecde32e53c1e4aef826