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论我国税法解释制度的完善(On the perfection of Chinas tax law interpretation system).doc
论我国税法解释制度的完善(On the perfection of Chinas tax law interpretation system)
On the perfection of Chinas tax law interpretation system
On the perfection of Chinas tax law interpretation system 2008-12-20 15:11:06
Abstract: there are some fuzziness in the current legal norms of tax law in China. The interpretation of tax law, as the main method to make up 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 a case: in March 1996, Wang set up a company, but Wang has been operating for more than a year, never declare tax in the tax authorities. According to the State Administration of Taxation on the declaration of non payment of tax issues, the IRS has made a penalty decision on it. Wang asked for reconsideration, and the reconsideration organ made a decision to maintain. Wang refused to accept 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 the legal basis, the judgment shall be revoked. [1] Howe
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