随着我国税收征管改革的不断深化,税收事先裁定制度被写入《中华人民共和国税收征收管理法修订草案(征求意见稿)》,使得该制度在我国实施的条件日趋成熟。本文分析了我国税收事先裁定的现状和存在的问题,通过对各国税收事先裁定制度的比较借鉴,对我国税收事先裁定制度的模式选择和具体实施提出了建议。 With the continuous deepening of the reform of tax collection and administration in our country, the system of prior tax rulings has been written into the “Draft Revised Tax Collection and Management Law of the People’s Republic of China (Draft for Soliciting Opinions),” making the system more mature in our country. This paper analyzes the status quo and existing problems of China ’s prior tax rulings. Through the comparative study of tax rulings in different countries, this paper puts forward some suggestions on the choice and implementation of China’ s tax rulings system.