On The Basic Position Of The Interpretation Of The Tax Law

As a bridge connecting tax authorities,taxpayers and tax law provisions,as well as specific case facts,tax law interpretation is very important in the application of the law.However,due to the lack of uniform and clear tax law interpretation rules in practice,the interpretation behaviors and texts made by various interpretation subjects are prone to conflict interpretations and ultra vires interpretations in practice,which seriously damages the authority of the tax law.To solve such problems,it is necessary to strictly restrict the exercise of tax law interpretation power,improve the quality of tax law interpretation,and strengthen the authority of tax law interpretation.This article chooses to take the basic standpoint as the starting point,hoping to change the long-standing status quo of "one-sided" in tax law interpretation activities,clear taxpayers’ doubts about tax law interpretation documents,and guarantee the openness of tax law interpretation procedurally.The content guarantees the rationality of the tax law interpretation,in order to speed up the construction of my country’s taxation law,and promote the realization of taxpayers’ relevant rights and interests.Mainly from the following four parts to research and sort out.The first chapter is the legal analysis of tax law interpretation.Before proceeding with the specific discussion,it clarifies basic concepts of law interpretation,clarifies the relationship between tax law interpretation and tax law interpretation,and uses the basic position of tax law interpretation to respond to the applicable principles of tax law interpretation.The basic theory of the tax law is the starting point to introduce under what circumstances the tax law interpretation must be introduced to its basic position research,and in-depth exploration of the two basic positions of tax law interpretation "treasury" and "taxpayerism".The second chapter puts forward the two basic positions of tax law interpretation,"treasury doctrine" and "taxpayer doctrine",which method should be adopted to achieve a balance between the two,and through the pre-problem of the balance of interests in the interpretation of tax law-"state The discussion on the balance between tax rights and taxpayers’ tax rights",combined with the existing literature,analyzes whether the "interest balance method" can be used as the basic position of tax law interpretation,and explores the application of interest balance method in tax law interpretation.The third chapter searches and screens relevant typical cases on websites such as China Judgment Documents Network and Peking University Fabao,analyzes the existing contradictions in the current tax law interpretation practice in my country,and proposes that the current tax law interpretation stance in my country’s tax law interpretation is biased towards national treasury and the main body of tax law interpretation The three main problems are pan-diversification and scattered and disorderly interpretation of tax law.The fourth chapter proposes to establish a tax law interpretation system based on taxpayerism,strengthen the procedural regulation of tax law interpretation power,and establish a tax law interpretation system based on the current situation in my country’s tax law interpretation practice.Improving the supervision mechanism of explanatory documents are the three major suggestions for improving the interpretation of my country’s tax law,Thereby strengthening the legal application of our country’s tax law interpretation.