On The Development Of The Creativity Of Postgraduates

With the establishment of socialist market economy system in China, tax plays an increasingly important role in national economic life. China has become a veritable "tax country". However, tax needs to be carried out under the guidance of tax law, and the application of tax law needs to explain the tax law. Administrative interpretation of tax law has an important position in the creation and application of tax law in China, it establishes a bridge between the law-maker and law-applier, as well as between the abstract legal provisions and specific social relations.Administrative interpretation of tax law refers to the process that administrative organs make a further and detailed interpretation on the tax law by developing tax administrative normative documents at different levels with administrative regulations and departmental rules excluded. Administrative interpretation of tax law has the characteristics of subject-specific nature, non-legislated and general binding force, as well as the intersection of tax law with other department laws in the practical application,which make the administrative interpretation of tax law have significant meaning.Administrative interpretation of tax law is the a necessary part for the application of tax law, as well as the necessary way to solve complex tax law relations. Due to drawbacks in the system of administrative interpretation of tax law, as well as coupling with the professional and complexity of tax administration, tax law interpretation has the“Prisoners' Dilemma”, which makes the legislative interpretation and judicial interpretation of tax in a weak position and administrative interpretation of tax law occupies a powerful position. Such an increasing expansion state cause many problems in practice, such as interpretation content is not normative; scope of right execution is not normative; overreaching interpretation phenomenon is common; administrative interpretation effect of tax law become alienation, which make the legitimate rights and interests of taxpayers not to be protected, tax collection and management to be disordered,status of tax law as the basic law to be threatened, principle of legality of tax to be eroded,judicial status of tax to be nibbled. Because the drawbacks in the system of administrative interpretation of tax law lead to the power expansion of administrative interpretation of tax law, which even violates the legitimate rights of taxpayers, it is necessary to construct and perfect the system of administrative interpretation of tax law in China, make clear the objective and position of administrative interpretation of tax law, normalize the principles,methods and programs of administrative interpretation of tax law, so as to ensure the quality of administrative interpretation of tax law from the source. In order to improve the examination on the administrative interpretation of tax law, the administrative examination and judicial examination should be strengthened, so as to normalize the administrative interpretation of tax law, achieve the purpose of playing its functions and protecting the legal rights and interests of taxpayers.