论我国税法解释制度的完善（On the perfection of tax law interpretation system in China）.docVIP

论我国税法解释制度的完善（On the perfection of tax law interpretation system in China） On the perfection of tax law interpretation system in China On Perfection of tax law interpretation system in China 2008-12-20 15:11:06 Abstract: the current legal norms of tax law in China are ambiguous, and the interpretation of tax law, as the main method to make up for the defects of tax law, is of great significance to the operation of tax law. But Chinas current tax law interpretation system has many gaps and deficiencies, which failed to play its due role, therefore, in-depth study of the effective implementation of tax law interpretation system problem of tax benefit. This paper firstly introduces our country tax law interpretation system present situation, and then analyzes the problems of the system, and further explains the necessity of perfecting our tax law interpretation system, finally, combined with Chinas actual situation, puts forward several suggestions on Perfecting Chinas tax law interpretation system. Keywords; tax law interpretation; administrative interpretation; legislative interpretation; judicial interpretation Introduction There is such a case: in March 1996, Wang set up a company, but Wang operating for more than a year, never declare tax in the tax authorities. According to the State Administration of Taxation s written reply to the qualitative questions of non reporting tax payment, the IRS of the State Council has made a decision on its punishment. Wang requested reconsideration, the reconsideration organ to make a decision to maintain. Wang refused to accept, and brought an administrative lawsuit to the court. After the trial, the court held that the State Administration of Taxation on the tax payment declaration approved no qualitative problem is to Peoples Republic of China tax collection and management law the means of tax evasion made a further explanation, violated the rights of taxpayers, and therefore not be used, namely the penalty decision problems in