近年来，以新产业、新业态、新模式为代表的“三新”经济蓬勃发展，而税法又具有刚性和滞后性，纳税人往往面临税收政策的不确定性风险，税收事先裁定能够有效帮助企业减少税收政策的不确定性，降低企业税务风险，同时搭建事前沟通的平台，有利于建立相互信任、互利共赢的税企关系，从而实现精确执法、精细服务、精准监管和精诚共治的目标，呼声日益高涨。
       国际社会上，大部分国家和地区都引入了税收事先裁定，满足纳税人降低税收不确定性方面的需求。而我国推进税收事先裁定起步较晚，目前仍未在立法层面上建立相关制度，但中央政府和国家税务总局近年来出台一系列文件提及“各地试点探索税收事先裁定”，各地市税收事先裁定的实践探索也如火如荼开展，广东省将广州、珠海、佛山、珠海横琴、省局三分局作为大企业税收事先裁定试点单位，探索开展税收事先裁定工作。其中，珠海市积极探索，走在前列，出台了税收事先裁定工作机制，并顺利推动两户企业的税收事先裁定落地，成绩突出，获得省局表扬，具有一定代表性和可推广性。
       本研究以史密斯政策执行过程模型为理论框架。从研究背景和研究意义着手，指出税收事先裁定的重要性，并提出在我国建立税收事先裁定的目标。结合国内外研究现状，阐述我国税收事先裁定的实践情况，并以珠海市为例展开剖析，引入史密斯模型，以理想化政策、执行机构、目标群体、环境因素四个维度，通过访谈执行机构人员和目标群体，结合前景理论和新公共服务理论，对珠海市税收事先裁定的政策执行情况进行整体评价分析，总结出珠海市税收事先裁定仍存在政策内容有待优化、政策推广意愿减弱、政策适用意愿不强、政策环境仍需改善等问题，并分析具体成因。基于税收法定原则，大多数国家均通过国家层面立法的形式出台全国统一的税收事先裁定政策，本研究采用比较分析法，比较分析美国、中国香港、印度等国家和地区的税收事先裁定政策，提炼出可借鉴的优秀经验，并建议在我国国家层面建立统一模式的税收事先裁定政策。最后从四个方面提出构建我国税收事先裁定的优化建议：一是优化完善政策设计；二是提高政策执行水平；三是提升目标群体动力；四是持续改善政策环境。

      In recent years, the "three new" economy represented by new industries, new forms of business and new models has developed vigorously, while the tax law is rigid and lagging, and taxpayers are often faced with the risk of tax policy uncertainty. Advance tax ruling can effectively help enterprises reduce policy uncertainty, reduce corporate tax risks, and build a platform for prior communication. It is conducive to the establishment of mutual trust, mutual benefit and win-win relationship between tax and enterprises, so as to achieve the goal of accurate law enforcement, fine service, accurate supervision and sincere co-governance, and the voice is rising.
      In the international community,most countries and regions have introduced advance tax ruling to meet the needs of taxpayers in terms of tax uncertainty.At present,China has not yet established advance tax ruling system at the legislative level,but the central government and the State Administration of Taxation have issued a series of documents in recent years that mention "requiring all localities to pilot advance tax ruling",and the pilot work of system design and practice exploration of advance tax ruling in various municipalities is also in full swing.Guangzhou,Zhuhai,Foshan,Zhuhai Hengqin,The provincial Bureau of three branches become the experiment units of advance tax ruling in Guangdong,among which,Zhuhai explore actively,take the lead,establish a working mechanism of advance tax ruling,and successfully promote the results of two enterprises landing.The policies are representative and promotable,which gain remarkable achievements, and have received praise from superiors. 
      This study is based on Smith's policy implementation process model. Starting from the research background and significance, this paper points out the importance of advance tax ruling and puts forward the goal of establishing advance tax ruling in our country. Combined with domestic and foreign research status, this paper expounds the practice of advance tax ruling in China, and analyzes the advance tax ruling in Zhuhai as an example. The Smith model is introduced to combine the four dimensions of idealized policy, executive agency, target group and environmental factors,through interviews with executing agencies and target groups, combined with prospect theory and new public service theory, this paper makes an overall evaluation and analysis of the implementation of the advance tax ruling policy in Zhuhai.Based on the implementation status, this paper summarizes the existing problems of the advance tax ruling policy in Zhuhai, such as the content of the policy to be optimized, the willingness to promote the policy is weakened, the willingness to apply the policy is not strong, and the policy environment needs to be improved, and analyzes the specific causes.Based on the principle of statutory taxation, most countries have adopted national uniform advance tax ruling policies through legislation at the national level. This study adopts comparative analysis method to compare and analyze the advance tax ruling policies of the United States, Hong Kong, India and other countries and regions, so as to extract excellent experience for reference. At the same time, it is suggested to establish a uniform mode of advance tax ruling policy at our national level. Finally, it puts forward some optimization suggestions on the construction of advance tax ruling from four aspects:First, optimize and improve policy design; Second, improve the level of policy implementation; Third, enhance the motivation of target groups; Fourth, continue to improve the policy environment.