税收事先裁定制度对于体现公众信任原则、延伸税法的预测作用、拓展纳税服务空间、降低税收风险、提高纳税遵从度具有重要意义。随着税收征管改革的深化和新的征管改革思路的提出,需要在我国税法中确认税收事先裁定制度,使其成为建设新的征管模式的重要制度支点。当然,在模式与具体制度选择和执行程序设计上还有一系列问题需要认真探讨,深入研究。 Tax prior ruling system is of great significance to embody the principle of public trust, extend the predictive role of tax law, expand the tax service space, reduce tax risk and improve tax compliance. With the deepening of reform of tax collection and management and the proposal of new reform of collection and administration, it is necessary to confirm the tax ruling system in China’s tax law and make it an important institutional pivot for building a new collection and management model. Of course, there are still a series of problems in the design of the model and the specific system of choice and implementation that need to be carefully explored and thoroughly studied.