Deconstruction,Reflection And Promotion Of The Principle Of Tax-Law Certainty

In recent years,due to the uncertainty of the subjective and objective factors within the sovereign states,and the differences in the tax system between the sovereign states,the issue of tax uncertainty between domestic and transnational countries is becoming the focus of attention of countries around the world.Mainland China is in a period of coordinated development of system reform and rule of law construction.The objective environment of uncertainty,the design of tax law,and the operation of tax law are intertwined.Entering the new era,China is at the regular time to promote the country's transformation and development,deepen the reform of the fiscal and taxation system,and fully implement the tax law on a regular basis."National transformation","tax reform" and "tax rule of law" constitute the three major era backgrounds in the tax field.Among the uncertain changes in the system,constructing a tax law system that is compatible with certainty and openness makes tax certainty thoughts respond to its functions of protecting human rights and national governance,which has become the central topic of China's current and future tax governance.Certainty is one of the three natures of taxation,which means that the taxes that citizens pay to the state should be clearly fixed.In a modern country ruled by taxation,the determination of taxation should be the result of the operation of the rule of taxation,that is,the certainty of taxation cannot be separated from the promotion and pursuit of the certainty of taxation law.The certainty principle of tax law is a specific mapping in the field of tax law,which can be deconstructed from different dimensions,including the principles of clarity and stability of tax law,the two-dimensional aspect of certainty of tax law and the principle of certainty of tax law application.On the one hand,Tax laws should be as specific,simple,and easy to understand as possible to avoid ambiguity,complexity,and obscurity of tax laws.At the same time,tax laws must maintain basic stability and reduce unnecessary,frequent,and inappropriately changed tax laws.To ensure the predictability,comprehensibility,and stability of tax law;on the other hand,tax law must not only achieve the state of certainty at the level of static norms,but also the goal of certainty at the level of dynamic application.Under the common effect of application,the ideal of tax certainty in the context of the rule of law can finally be reached.However,the certainty principle of tax law is only a theoretical product of relativism.In the real world,the tax law norms cannot reach full accuracy and will not always remain stable."Tax law is not flawless,nor is it mechanically rigid.".First,in terms of clarity of the tax law,ambiguity is an objective phenomenon of the tax law.No matter how finely designed the tax law is,it cannot completely eliminate the ambiguity of the tax law.There are legislators who deliberately use fuzzy processing techniques.Work together with the judicial authorities to reduce the degree of ambiguity of the tax law as much as possible;complexity is the actual abuse of the tax law.Both the single tax law and the overall tax law show varying degrees of complexity,technicality,diversity,and uncertainty.And other complex features,simplification is the direction of modern tax system remodeling,tax law design,and tax reform.Hierarchy is the legal source of tax law.Different types of legislative matters should be clarified by different levels of tax law regulations.Legislative matters should not be authorized.Authorized legislative matters should not be re-authorized,and legislative matters of authority should be exercised according to law.Second,in terms of the stability of tax law,its stability demands are often impacted by the flexibility,retrospective,and developmental nature of responsive,retrospective,and experimental tax laws.Under the dual function structure of income and regulation,tax laws must flexibly respond to the needs of policy regulation in the real world,and to ensure the legitimacy and rationality of the regulation;in protecting taxpayers' trustworthy interests and realizing other legal intents,the tax law should adhere to the principle of "no retrospection of the law and the past,which is beneficial to retrospection." On the basis of "except for examples," further standardize the retroactive application of tax law;under the experimental tax law model consisting of temporary law legislation,authorized legislation,pilot legislation,transitional provisions,etc.,the relationship between reform and legislation should be properly handled and balanced.The value conflict between the progressive legal system and the stable legal system in the progressive tax reform and experimental tax legislation.Based on the above-mentioned relativist stance,establishing the great ideal of tax law certainty from the positive direction,and observing and analyzing the response performance of the uncertainty of the tax law from the reverse direction,is the correct attitude to take the certainty of the tax law seriously.From the perspective of the constituent elements of tax law norms,the uncertainty of tax law norms is reflected in the uncertainty of concepts,rules,etc.At the same time,the application of tax law often faces uncertain factors in fact determination,law application,and tax behavior.These uncertainties include the causes of tax law itself and the involvement of extra-legal factors.On the basis of one-by-one analysis,the use of legal interpretation techniques such as legal interpretation,loophole filling,and value addition,as well as factual identification,reasoning interpretation,and behavior.The legal logic dimension of standardization has been broken through,and the certainty of the application of tax law in individual cases is the substantive requirement of the certainty principle of tax law.The approach of doctrinal law helps the degree of certainty of tax law to be progressively increased.In summary,based on the logic of "deconstruction-viewing provinces-enhancing",based on the theoretical construction and practical conception of the certainty principle of tax law,in view of the legal hollowness,the broad scope of authorization,and the technical lag in China's tax legislation,As well as uncertain phenomena such as inconsistent tax law enforcement standards,unprofessional tax judicial adjudication,and weak awareness of tax compliance in the operation of tax laws,China should increase the certainty of tax law norms and applications from legislative and institutional strategies.First of all,we should gradually change from "thin rule of law" to "thick rule of law".Adhere to the refined tax legislation thinking led by the People's Congress,reduce and standardize horizontal authorization legislation,appropriately increase vertical authorization legislation according to the needs of local autonomous governance,and adhere to legislation in accordance with the law.,Scientific legislation,democratic legislation,from the basic law supplement,branch law and the integration of system law to shape a complete and strict tax law system,regulating the frequency,scope and process of tax law regulation adjustment.Secondly,to optimize tax law enforcement in terms of introducing advance tax arbitration,improving the explanation system for law enforcement,and improving the tax administrative reconsideration system,and to open up tax justice in terms of promoting the sharing of tax law interpretation power,establishing respect for administrative professional judgments,and accelerating tax judicial specialization.The compulsory deterrence of tax breach of trust,the guidance and promotion of tax trustworthiness and incentives,and the market development of tax law liability insurance have improved tax compliance in order to increase the certainty of tax law application.