On The Administrative Interpretation Of Tax Laws

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 becomes a real "revenue country". However, the tax needs to be executed under the command of tax law.The application of tax law requires the interpretation of tax law. At present, in the tax law interpretation of our country, legislative interpretation has been placed in nowhere, judicial interpretation is weakening but administrative interpretation is thriving and stands in a monopolistic position. This situation has many problems in reality and directly affect the legal rights of taxpayers.Therefore,the study on administrative interpretation of tax law has important theoretical and practical significance.This paper is divided into four chapters, and the administrative interpretation of tax laws is analyzed and discussed from three aspects: the fundamental theory,the fundamental principles and methods and the fundamental institution.The first chapter is about the fundamental legal analysis of the administrative interpretation of tax law. In this chapter, the author analyzed and discussed the administrative interpretation of tax laws on its concept,its subject,its object,its property and its efficacity.The second chapter is about the fundamental principals and methods on the administrative interpretation of tax law. In this chapter, the author analysed and discussed the fundamental principles and methods which the administrative interpretation of tax laws followed.The third chapter is about the fundamental institution on the administrative interpretation of tax law. At first ,the author study the running of the fundamental legal system on the interpretation of tax law, then analysed the reason why the administrative interpretation of tax law is so strong that it stands in a monopolistic position. Finally,the author analysed the problems in detail.In the last chapter, the author put forward specific proposals and ideas on how to improve the administrative interpretation of tax law.This article use the fundamental principles of legal interpretation and positive analysis of the law to analyse the administrative interpretation of tax law.