税收事先裁定制度存在复合型税务人才的匮乏、缺少程序性规定作保障、税收管理体制低效等诸多问题。我国应借鉴域外有益经验,建设一支复合型的税务人才队伍、完善程序保障机制、构建新型税收管理体制,从而构建出一个具有本土特色、适应时代发展的税收事先裁定制度。 There are many problems in the prior tax ruling system, such as the lack of compound tax professionals, the lack of procedural rules and the inefficient tax administration system. Our country should draw lessons from the extra-territorial beneficial experience, construct a complex tax-taxing talent team, improve the procedural guarantee mechanism and construct a new taxation management system, so as to construct a tax-ruling system with local characteristics and adapting to the development of the times.