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1、论我国税法解释制度的完善（OntheperfectionoftaxlawinterpretationsysteminChina）OntheperfectionoftaxlawinterpretationsysteminChinaOnPerfectionoftaxlawinterpretationsysteminChina2008-12-2015:11:06Abstract:thecurrentlegalnormsoftaxlawinChinaareambiguous,andtheinterpretationoftaxlaw,asthemainmethodtomakeupforthed
2、efectsoftaxlaw,isofgreatsignificancetotheoperationoftaxlaw.ButChina'scurrenttaxlawinterpretationsystemhasmanygapsanddeficiencies,whichfailedtoplayitsduerole,therefore,in-depthstudyoftheeffectiveimplementationoftaxlawinterpretationsystemproblemoftaxbenefit.Thispaperfirstlyintroducesourcountrytax
3、lawinterpretationsystempresentsituation,andthenanalyzestheproblemsofthesystem,andfurtherexplainsthenecessityofperfectingourtaxlawinterpretationsystem,finally,combinedwithChina'sactualsituation,putsforwardseveralsuggestionsonPerfectingChina'staxlawinterpretationsystem.Keywords;taxlawinterpretati
4、on;administrativeinterpretation;legislativeinterpretation;judicialinterpretationIntroductionThereissuchacase:inMarch1996,Wangsetupacompany,butWangoperatingformorethanayear,neverdeclaretaxinthetaxauthorities.AccordingtotheStateAdministrationofTaxation'swrittenreplytothequalitativequestionsofnonr
5、eportingtaxpayment,theIRSoftheStateCouncilhasmadeadecisiononitspunishment.Wangrequestedreconsideration,thereconsiderationorgantomakeadecisiontomaintain.Wangrefusedtoaccept,andbroughtanadministrativelawsuittothecourt.Afterthetrial,thecourtheldthatthe"StateAdministrationofTaxationonthetaxpaymentd
6、eclarationapproved"noqualitativeproblemisto"People'sRepublicofChinataxcollectionandmanagementlaw"themeansoftaxevasionmadeafurtherexplanation,violatedtherightsoftaxpayers,andthereforenotbeused,namelythepenaltydecisionproblemsinthelegalbasis,thejudgmentshallberevoked.[1]However,theadministrativea
7、uthoritiesthinkthatthecourthasnorighttointerprettheadministrativeinterpretation,soitdoesnotcarryoutthejudgment.Inthissimplecase,wethinkthatatleastcontainsthreeoftheproblemsassociatedwiththeinterpretationoftaxlawshouldfollowtheprin
