The Study On The Restriction Of The Administrative Interpretation Power Of Tax Law

In our country’s legal interpretation system,there are legislative,administrative,and judicial organs that enjoy the power of legal interpretation.In the field of tax law interpretation,unlike the western developed capitalist countries,which is centered on judicial interpretation,China is centered on the administrative interpretation of tax law.The administrative interpretation power of the tax law refers to the power of the tax authorities to have a universally effective explanation and explanation of relevant tax laws and regulations and the determination of relevant legal facts.As a right to interpret,it is an independent power and has further The trend of expansion.With the implementation of the statutory principle of taxation,the study on the restriction of the administrative interpretation power of tax law is more important.Tax authorities enjoy the right of administrative interpretation of tax law,which,as a kind of right to explain,has the relevant laws and regulations as the support,existence has legitimacy.Secondly,because of the professionalism of tax administration and expropriation,and based on the consideration of tax reprioritizing efficiency and the role of national macroscopic functions,its existence is reasonable.However,in practice,the power allocation level of China’s tax law interpretation right is seriously dysfunctional,the tax legislative power is almost false,the tax judicial interpretation right is relatively weak,the tax law administrative interpretation right is too large.In the exercise of power,the tax authorities are both referees and athletes,repeatedly do not follow the legal principles of taxation and the principle of substantive taxation,to the detriment of the legitimate rights and interests of taxpayers,often by taxpayers to initiate administrative reconsideration and litigation.To explore the reasons for this,on the one hand,China’s constitutional system of unity,tax authorities in order to provide public services and exercise the right to administrative interpretation of tax law,inevitably stand in their own position,the relevant tax laws and regulations of the interpretation of natural benefits for themselves,and tax authorities in the exercise of the right of interpretation lack of internal and external supervision,It is inevitable that power exercises wanton expansion.On the other hand,China’s tax legal interpretation system is not perfect,leading to the interpretation of the subject of pluralism,interpretation of the object is not clear,interpretation procedures are not standardized,interpretation methods of the order of confusion in the situation.Based on the continuous expansion of the right of which in China,and then constantly damage the legitimate rights and interests of taxpayers,it is urgent to restrict the exercise of the right of interpretation by tax authorities.According to the reasons for its formation,this paper puts forward the countermeasures to limit the administrative interpretation right of tax law: firstly,to rationally allocate the right of administrative interpretation of tax law,which is dominated by the interpretation of the State administration of Taxation and the Ministry of Finance,the State Council,the General Administration of customs and the local fiscal and taxation organs as the auxiliary;Secondly,adhere to the basic explanation position of taxpayer doctrine and make an explanation in favor of taxpayer’s rights thirdly,strictly abide by the principle of tax legality and the principle of substantive taxation;fourthly,improve the administrative interpretation system of tax law,extend the object of interpretation to tax normative documents and determine the relevant laws in fact,the form of normative interpretation,through the improvement of citizens,expert participation mechanism,explanation system,open information system to improve the process of formulating interpretation;at last,is to strengthen the review and supervision of the right of which,standardize the legislative review of the administrative interpretation of tax law,improve the administrative internal supervision of the administrative interpretation of tax law,and strengthen the judicial supervision of the administrative interpretation of tax law.