Research On Standardization Of Administrative Interpretation Of Tax Law

At present,China’s tax legal system is not complete,legislative technology lacks continuity,tax law provisions are highly generalized,and taxation activities are highly specialized.The particularity of the Chinese tax system determines that the interpretation of tax law has very important practical significance.In tax collection and management activities,the application of the administrative interpretation of tax law is the most extensive.However,socio-economic activities are complex and unavoidable,and tax disputes will inevitably arise.Through the review and analysis of tax judgment documents in China for nearly thirty years,it is found that administrative interpretation of tax law exists Many problems are mainly manifested in the following: and the unconstrained interpretation of the main body of administrative interpretation of tax law,which leads to the loss of normative interpretation.When applicable,chaos may easily occur.In this regard,the administrative interpretation of China tax law urgently needs to be standardized.The reason for the existence of problems in the administrative interpretation of tax law is that the interpretation rules are ambiguous.By studying the academic achievements of administrative interpretation of tax law and drawing on useful experience from outside the country,on this basis,we make recommendations for the standardization of administrative interpretation of tax law in China.which are manifested in the following aspects: the main body of administrative interpretation of tax law is diversified,the phenomenon of authorized interpretation is serious;there is no clear interpretation principle and method;the form of administrative interpretation of tax law is diverse,and the items are disorderly.By studying the existing academic achievements of administrative interpretation of tax law,the administrative interpretation of tax law in China.To standardize the administrative interpretation of tax law,we should clarify the principles and methods that should be followed in the administrative interpretation of tax law,with the principle of tax legalism and the interpretation of meaning as the first,with the principle of substantial taxation and the interpretation of purpose as the second,and with the principle of good faith tomaintain the authority of law And stability,the value orientation of tax law should be reflected by constitutional interpretation method;finally,normative suggestions should be put forward from the text form level,to form a unified text form of administrative interpretation of tax law,standardize its interpretation rules,so as to ensure the standardization of administrative interpretation of tax law,so that it can better fit the purpose of tax law,standardizing the administrative interpretation of tax law,making it fair and reasonable,and also conducive to the improvement of China’s tax law system,and realizing the vision of good law and good governance.