Common On Taxation Law Administration Explanation

With the setting up of the socialist market economy system of our country,the important function of revenue in the economic life of the country becomes stronger and stronger, our country has already become a real"revenue country". Revenue country means that a country who relies mainly on the income of revenue for the finance income of the country. The collection of tax, on one hand shows the increase of the national finance income, on the other hand it also shows in the deprive of part of the private owned property rights of citizens,so, the apply of taxation law not only relates with the economic profit of the country but also relates with the property rights of the citizens.The application of the taxation law cannot be away from taxation law explanation. At present,in the taxation law explanation of our country,legislation explanation has been placed in nowhere,the legal explanation is weakening but administration explanation is very strong and stands in a monopoly position, becomes expanding day by day and becomes the main gist for the taxation authorities to collect tax and the tax payers to pay tax. The explanations of Finance Ministry, National Taxation Bureau and National Customs etc. taxation in charge departments are the major gist of the taxation administration authorities in executing their duties,all these explanations are mostly in name of"notice"and"approval"etc.,the content come down to rate paying main body, rate paying object, taxation base, taxation ratio, tax calculation gist, rate paying tache, the increase, decrease and exempt of revenue the core content of basic elements,and some of the explanation content has already exceeded the possible scope of the text meaning of the explained legal clauses,influenced the stability and pre-estimation of the law.Based on the requirement of revenue legalism,taxation law explanation should take protecting the stability and pre-estimation of the law as the first important matter. At present,taxation law administration explanation is the main gist of imposition of tax,taxation administration authorities are both a"judge"and also an"athlete", hard to ensure the stability and pre-estimation of the law. This article discussed this problem in four chapters.The first chapter is the introduction on taxation law administration explanation. In our country the taxation law explanation has been refined layer by layer that can be divided into the following four layers:first,taxation law explanation is divided into formal explanation and informal explanation; second, formal explanation can be divided into legislation explanation and application explanation;again,application explanation can also be divided into judicatory explanation and administration explanation;finally, re-divide legal explanation and administration explanation into actual explanation and abstract explanation.Taxation law administration explanation is the outcome of legal system with Chinese specialties, it also belongs to formal explanation together with legislation explanation and legal explanation,it is also called to be entitled to explanation,that is the explanations by the national departments with legal explanation rights. The main difference of legal explanation on administration explanation and legislation explanation is that the main body of explanation is not the same,the main body of the explanation on taxation law administration explanation is the administration authorities with legal taxation law explanation rights,in our country, it mainly indicates State Department and taxation in charge departments.Taxation law administration explanation is the tax administration authorities rely on their power and show in some form for the understanding of the meanings of the revenue legal document. According to whether the explanation is aimed at actual individual case or whether it has a general legal effect, it can be divided into abstract taxation law explanation and actual taxation law explanation. Abstract explanation is an explanation that is deviated from the actual facts of individual cases and has a general force adeffect,usually it is made by supreme taxation administration authorities. Abstract taxation law explanation is decided by the current rough revenue legislation situation of our country. The taxation reform in 1994 is for the need of adapting society economic system transformation, using the rough and open type of mode during the legislation of revenue of"fast legislation","rough is better than fine"that enlarged the adapting layer of the taxation law extremely in order to adapt to the society relation continuously changing. Under this kind of situation, many clauses of taxation law has blur concept, with large elasticity and it is hard to apply directly. For the sake of raising the efficiency of taxation, lessen the subjective arbitrary during the execution of law,execute the law criterion, an abstract tax law explanation by high taxation administration authorities are quite necessary. It will be helpful for the embodiment and definitude of taxation law criterion and also helpful for realizing the tenet and principal of taxation law, realizing the function of revenue, increasing the pertinence and intention of the actual adaption of the taxation law. Specific explanation is to connect the facts of the individual case and the only explanation for the effectiveness for the individual cases, usually it will be made by the taxation authorities in charge in the lower level of government. It is the necessary method of executing the power of the taxation administration authorities,at the same time, it is also the subordination of the exercise of power. When taxation administration authorities execute their power, use the taxation law, they must follow and understand the legal document,explain legal text,analyze actual facts, ensure legal facts and apply the legal text into legal facts, make the conclusion and the process of deciding the levy decision for the taxable matters. Tax authorities explain according to the actual facts of individual cases directly influence the rate-paying burden of the tax payers and arises actual effectiveness. Because of this, the author thinks that the main body of taxation law administration explanation should include supreme taxation administration authorities and also include the in charge taxation authorities in the lower level of government.The main body of taxation law administration explanation is the administration authorities which means that it has double identities, on one hand as the interpreter of taxation law, on the other hand as the main body of one party in the legal relations of revenue,actualize detailed revenue action. Looking from the jurisprudence angle, this has disobeyed the fundamental of one cannot be one's own judge;looking from the economy angle, taxation administration authorities take collecting tax and imposition as duty, the purpose lies in the compass of the income budget of revenue,based on selfish nature of individuals it is unavoidable that it will have strong tendency for benefit,it will definitely adopt the explanation beneficiary for levy not the explanation like the legal judgment in the neutrally position,easy to tend to protect their own interests,while ignoring the legitimate rights of tax payers impede the fairness and justice of the taxation law. So, the author thinks that taxation law administration explanation , especially abstract taxation law explanation should adopt strict explanation tendency, being strictly restricted in the scope of the word meaning of the explained clauses, restrict the supplement of legal holes.The second chapter is the principals and methods of taxation law administration explanation. The basic principals of taxation law explanation include the legal principal of revenue, the equity principal of revenue, the efficiency principal of revenue and the society policy principal of revenue. The legal principal of revenue is the chiefly principal of taxation law explanation,it requires that the elements of revenue legal, elements of revenue definitude the checking and collecting according to the law, in order to ensure the invariability, forecasting of the law in the revenue domain,stop the misuse of power during the executing process of taxation law, protect the rights of the tax payers and ensure the freedom. Actual levy principal is the special embodiment of the two taxation law principals of revenue fairness and revenue efficiency, in order to close the defects created by automatically applying the revenue legal principal. Its meaning is:as for the judgment and recognition of the important fact related with levy,it should take the actual economic profit produced by the actual economic fact relations as standard,not taking the form appearance as standard,otherwise it will definitely arouse the encouragement of gamble or elude taxation law, cannot realize the basic concept and requirement of revenue equity. Actual levy principal emphasize in substance,mainly one kind of explanation principal under the situation of profit demand pluralism, economic life diversified and trading methods complicated for the sake of ensure the revenue rate paying fair, reasonable and effective. The legal principles of revenue and essence of the principle of taxation have different emphases,which is good, which is bad, which is first and which is last are also controversial. The author thinks that the legal principal of revenue is no doubt the supreme principal of taxation law,essential imposition principal is only an exception and it is the active supplement of revenue legal principal. When the taxation law explanation activities of the taxation administration authorities apply to the actual imposition principal,it should be restricted by revenue legal principal:first, when the tax administration authorities explain the current economic situation with applied actual levy principal,it should not exceed the scope of likelihood of word definition forbid hole supplement;second, when the tax administration authorities explain the applied actual levy principal,its function should not cover the important content of reserved levy elements of law,must be restricted in the allowed scope of the legislators;third,in the explanation of borrowing definition, we should explain in the meaning that are understood according to the general life system of the citizens.The methods of taxation law explanation have definition explanation, system explanation, purpose explanation and meeting the institution explanation etc. four kinds. All the explanation methods emphasize particularly on their own different benefits balance and cannot form one kind of fixed, hierarchy relationship between all the methods. All the explanation methods have the relation of helping each other and it is a debating process of supporting each other, supplement, oppugn each other and clarify. The author thinks that taxation law—as one kind of infringement of norms has very high requirement for the invariability and stability of the law,when the administration authorities choose explanation method to do the explanation,they should insist in having the revenue legal principal as the first principal, so, the word of definition is the most important kind among all the methods of taxation law administration explanation.Chapter three is the current situation of the taxation law administration explanation of our country. In general, the taxation law administration explanation of our country is located in the status of monopoly. Its cause of formation is mainly in two aspects. The faultiness of the revenue law criterion system, the incomplete of the content, the roughness of the legislation technique that has made administration explanation become the need of reality. The defect of"authorized legislation"in taxation law domain makes the taxation law administration explanation become the main stream of taxation law explanation. Because taxation law administration explanation is located in the status of monopoly and become expanding day by day, the existing problem becomes more and more extruding. First,the explanation lapses from revenue legalism, lapses from the original meaning of taxation law and makes large amount of alteration explanations;deviates"detailed application"problems,usually they are"further definitude of limit"or do the abstract explanations on"supplement regulations". Second, part of the administration explanation does not have legal effect in formality. Most of the explanations are shown in the form of"notice"and"approval",looking from the factors of the main body of making, formality and documents etc., it belongs to administration regulation in the layer of effectiveness,at best it can only have binding in the system of taxation administration. Although it has actual effect but has no consequent legal effect. Third, taxation administration explanation is lack in formality endurance. No matter the administration explanation is in the form of administration code or regulations,or in form of"notice""approval",their making formality all lack in strong monitoring formality,its validity and pertinence is hard to guaranteed. Fourth, taxation law administration explanation is lack in effective legal relieve route. It cannot only go through taxation administration review to do an effective monitoring on administration explanation this abstract administration act,but also cannot do judicial review on taxation law administration explanation.Chapter four is the improvement on the current situation of taxation law administration explanation of our country. Although the current taxation law administration explanation has lots of problems,might have already endanger the righteous realization of revenue,but the key for solving problems does not lie in the downright abandon and denial but enact strict boarder line for it and let it exert its function within the boarder line. Enact boarder line not only needs to rely on explanation principal and explanation method of the regulations on these technical layers but also rely on scientific and reasonable legal system. This article considers that for the sake of improving the current monopoly situation of taxation law administration explanation,first we must perfect taxation law criterion system, enforce the legislation of revenue;the second is to criterion the detailed operation of taxation law administration explanation to make it legal, criterion;the third is to strengthen the power division, control and balance of the taxation law explanation, strengthen monitoring.