A Construction On The System Of Tax Law Chief Interpretation

The practice of law closely related to the legal interpretation. Tax law is no exception. Due to the stability and the abstract of the tax law , in the process of tax law enforcement, it is inevitable to encounter the conflict between the abstract of the tax law and the complexity of the specific case, which causes difficulties for the enforcement of the tax law. As a result, it is the very important role, for tax law enforcement, to do the tax law chief interpretation to solve the specific problems emerged in the process of tax law enforcement. However, there are many defects in our current tax-law-chief-interpretation system, and it affects the function of tax law chief interpretation. The defects make the tax law chief interpretation cannot become a useful supplement to the tax law, instead, it destroyed the tax law order and infringed the legitimate rights and interests of taxpayers. The defects of China's tax-law-chief-interpretation system are mainly manifested in two aspects. First, the own defects of the tax-law-chief-interpretation system , mainly including the loss of regulation for tax law chief interpretation, interpretation system chaos, interpretation main body unqualified, arbitrary interpretation procedures , the low level of openness and lack of responsibility and oversight mechanisms to the main body of interpretation. All of them are due to the tax-law-chief-interpretation regulation loss ; Second, the deviation of the existing system which is happened in the process of tax law enforcement, causing the tax law chief interpretation derail the ration and law. The mainly manifestation are as follows: the strong arbitrariness of interpretation, lack of legitimacy and rationality, the widespread of expand or change the interpretation meanings. The above defects are the results of its internal and external reasons. Among them, the underlying cause is the expanding nature of tax-law-chief-interpretation power. The direct causes are the history and culture effects of dominant tax, the historical reasons of the tax law situation in which the administrative tax law are dominated and the real reasons of tax-instrumentalism. Meanwhile, these factors constitute our unique social environment, formed an informal system .As a result , when the tax-law-chief-interpretation system is designed, it is not only necessary to take the path dependence of the system change into account, but also move beyond it by system arrangement.Since the defects caused the tax power expansion, invading the interests of taxpayers, there is a need to build and improve tax-law-chief-interpretation system, making tax law chief interpretation institutionalization and standardization to achieve its expected effect and protect the legitimate rights and interests of taxpayers. This is just the article writing motivation. In this article, there are two main threads running through the tax-law-chief-interpretation building. On the one hand, the tax-law-chief-interpretation power should be regulated in order to achieve a reasonable and legitimate power track; on the other hand, the right relief system should be set up for taxpayer against tax power abuse. The vertical arrangements of the system are devided into three segments: macro-part, meso-part and micro-part. The macro-part, is the basic principles of tax-law-chief-interpretation system,the meso-part,is the general principles of tax-law-chief-interpretation system,the micro-part , is the specific arrangement of tax-law-chief-interpretation system, including interpretation main body, interpretation target, interpretation procedure and the effectiveness and constraints of interpretation . There are three innovations in this articles: first,having prescribed the main body of tax law chief interpretation; second, in the procedure aspects, having recommended to expand the scope of tax-law-chief-interpretation applant, giving taxpayers the right to apply for tax law chief interpretation; third, having proposed to set up constraint mechanism, including people's congresses constraint , judicial constraint, higher administration constraint and taxpayers constraint.