国外许多国家都利用税收事先裁定制度来为纳税人提供一定程度的明确性,采用预先控制策略,不仅注重事中管理和事后管理,更注重事前管理,在交易活动税收风险发生的早期解决问题,本文从诚实信用原则、税法透明度原则、纳税人权利的法理角度分析设立税收事先裁定制度的重要性。 Many foreign countries make use of the tax advance ruling system to provide taxpayers with a certain degree of certainty. By adopting a pre-control strategy, they not only pay attention to the management of events and ex-post management, but also pay more attention to ex ante management and solve the problems early in the tax risk of transaction activities. This article analyzes the importance of setting up a tax ruling system based on the principles of honesty and credit, the principle of tax law transparency, and the taxpayers’ rights.