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1、论我国税法解释制度的完善（OntheperfectionoftaxlawinterpretationsysteminChina）OntheperfectionoftaxlawinterpretationsysteminChinaOnPerfectionoftaxlawinterpretationsysteminChina2008-12-2015:11:06Abstract:thecurrentlegalnormsoftaxlawinChinaareambiguous,andtheinterpretationoftaxla
2、w,asthemainmethodtomakeupforthedefectsoftaxlaw,isofgreatsignificancetotheoperationoftaxlaw.ButChina'scurrenttaxlawinterpretationsystemhasmanygapsanddeficiencies,whichfailedtoplayitsduerole,therefore,in-depthstudyoftheeffectiveimplementationoftaxlawinterpretations
3、ystemproblemoftaxbenefit.Thispaperfirstlyintroducesourcountrytaxlawinterpretationsystempresentsituation,andthenanalyzestheproblemsofthesystem,andfurtherexplainsthenecessityofperfectingourtaxlawinterpretationsystem,finally,combinedwithChina'sactualsituation,putsfo
4、rwardseveralsuggestionsonPerfectingChina'staxlawinterpretationsystem.Keywords;taxlawinterpretation;administrativeinterpretation;legislativeinterpretation;judicialinterpretationIntroductionThereissuchacase:inMarch1996,Wangsetupacompany,butWangoperatingformorethana
5、year,neverdeclaretaxinthetaxauthorities.AccordingtotheStateAdministrationofTaxation'swrittenreplytothequalitativequestionsofnonreportingtaxpayment,theIRSoftheStateCouncilhasmadeadecisiononitspunishment.Wangrequestedreconsideration,thereconsiderationorgantomakeade
6、cisiontomaintain.Wangrefusedtoaccept,andbroughtanadministrativelawsuittothecourt.Afterthetrial,thecourtheldthatthe"StateAdministrationofTaxationonthetaxpaymentdeclarationapproved"noqualitativeproblemisto"People'sRepublicofChinataxcollectionandmanagementlaw"themea
7、nsoftaxevasionmadeafurtherexplanation,violatedtherightsoftaxpayers,andthereforenotbeused,namelythepenaltydecisionproblemsinthelegalbasis,thejudgmentshallberevoked.[1]However,theadministrativeauthoritiesthinkthatthecourthasnorighttointerprettheadministrativeinterp
8、retation,soitdoesnotcarryoutthejudgment.Inthissimplecase,wethinkthatatleastcontainsthreeoftheproblemsassociatedwiththeinterpretationoftaxlawshouldfollowtheprin
